Licensure By Endorsement

There are four (4) pathways to Licensure by Endorsement, they are:

  1. Transferring Examination Grades, Section 473.308(7)(a)1., F.S.
  2. Endorsement- Licensed in Another State, Section 473.308(7)(b)1.a., F.S.
  3. Endorsement- Licensed in Another State for at least ten (10) years, Section 473.308(7)(b)1.c., F.S.
  4. Endorsement- Licensed in Another State with at least five (5) years of experience, Section 473.308(8), F.S.

Note: As you can see above, pathways 2, 3, and 4 require you to be “Licensed”. If you have ever been licensed, you must currently be licensed in order to Endorse. Additionally, you must maintain your other license in an active status until your Florida license is issued. For instance, if you submit an incomplete application (e.g. missing transcripts, work experience, etc.) and your license expires before those missing documents are received, you will not be eligible for Licensure by Endorsement. You will have to reactivate/reinstate your license in the other jurisdiction before we can approve your application.

To successfully obtain a license by endorsement a candidate must:

  • Submit Licensure by Endorsement application and a $300.00 non-refundable fee
  • Evidence successful passage of the CPA examination. If licensed in another state, the applicant must provide evidence of a current active license in good standing. Please submit our Authorization for Interstate Exchange of Examination and Licensure Information form to your jurisdiction. Note: If your jurisdiction does not verify grades, please contact NASBA and they will verify your grades.
  • Meet the education requirements outlined below.
  • Evidence Work Experience as outlined below. Work experience is not required if the candidate has met the 150-hour licensure requirement by December 31, 2008, and passed all four parts of the CPA exam by June 30, 2010.
  • If it has been more than two years since passing the exam, the applicant is required to complete 80 hours of CPE to include 20 hours in accounting and auditing and no more than 20 hours in behavioral subjects. The CPE must be reported in chronological order on the Continuing Professional Education Reporting form.

College or University Education

Applicants with less than five years of active licensure and five years of work experience following licensure must have at least 150 semester hours or 225 quarter hours of study, a minimum of a bachelor’s degree, 30 semester hours or 45 quarter hours in upper-division (junior level or higher) accounting to include coverage of taxation, auditing, cost accounting, and financial accounting and at least 36 semester hours or 54 quarter hours in general business to include at least three (3) semester hours or four (4) quarter hours in business law.

Education and Work Experience Five Year Rule

Individuals that are currently licensed, have been licensed for at least five (5) years, and have at least five (5) years of work experience are only required to have a bachelor’s degree from a regionally accredited college or university. You will be required to submit your official transcripts to evidence your degree and a Verification of Work Experience form to evidence your work experience.

Education and Work Experience Ten Year Rule

Individuals who are currently licensed and have held a valid license to practice public accounting issued by another state or territory of the United States for at least 10 years are exempt from the work experience and college or university education requirements outlined above.

Two-Tier States

Applicants, who have certificates, but not a license, from states such as Alabama and Illinois where the state gives applicants a certificate once they pass the examination, should apply as transfer of credit applicants. Applicants who transfer exam credit must meet the new rule educational requirements. If the applicant has held the certificate for two years or more, then the applicant must complete CPE as explained above. The certificate must be active.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.


Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508