Division of Certified Public Accounting
Mail all applications and supporting documentation to:
DBPR Central Intake Unit
2601 Blair Stone Rd
Tallahassee, FL 32399
LICENSURE BY ENDORSEMENT
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 at least 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 we issue you your Florida license. 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 jurisidiction 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. Please submit our Authorization for Interstate Exchange of Examination and Licensure Information form to your jurisdiction. Note: If your jurisidcition does not verify grades, please contact NASBA and they will verifiy your grades.
- Meet the education requirements outlined below.
- Evidence Work Experience (see below)– not required if the candidate has met the 150 hour licensure education met 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 the applicant's exam was certified, the applicant will be required to complete 80 hours of CPE to include 20 hours in accounting and auditing and no more than 20 hours in behavioral subjects. Your CPE must be reporting in chronological order on our Continuing Professional Education Reporting form.
- 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.
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 200 quarter hours of study, a minimum of a bachelor's degree, 36 semester hours or 54 quarter hours in upper-division (junior level or higher) accounting to include coverage of taxation, auditing, cost accounting, accounting information systems (Note: Management Information Systems does not satisfy this requirement), and financial accounting and at least 39 semster hours or 58 quarter hours in general business to include at least three (3) semester hours or four (4) quarter hours in business law with coverage in contracts, torts, and UCC.
With the exception of candidates qualifying under the 10-year rule (see below) or those that completed the 150-hour education requirement by December 31, 2008, and passed the CPA Exam by June 30, 2010, candidates must evidence at least 52 weeks of work experience to include at least 2000 hours. You will be required to submit a Verification of Work Experience form to evidence your work experience.
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.
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.