Division of Certified Public Accounting

LICENSURE BY ENDORSEMENT

The endorsement method is used when an applicant has applied for a license in another state, is already licensed in another state, is an Approved Chartered Accountant.  The endorsement method is also used for transferring examination credit when an individual has passed all four parts of the Uniform CPA examination in another state in accordance with Florida’s sitting rules.  Individuals who are transferring examination credit must meet the new rule education requirements.

To successfully obtain a license by endorsement a candidate must

• Submit Licensure by Endorsement application and a $300.00 nonrefundable fee
• Evidence successful passage of the CPA examination
• Meet education requirements based on year initially sat for the examination
• Evidence Work Experience – not required if meeting new rule education requirements
• Score 80% (20 out of 25) on the Florida Laws and Rules Examination
• If more than two years since CPA examination was passed evidence completion of 80 hours of CPE to include 20 hours in accounting and auditing and no more than 20 hours in behavioral subjects.
• If licensed in another state, must evidence current active license in good standing

Sitting Rules
In order to transfer credit for the CPA examination from another state, the applicant must have taken the examination in the same manner required for Florida candidates. Prior to 2004 all four parts of the examination must have been taken (not two parts) at a time. In order to receive credit for the parts passed, the candidate must have passed at least two parts with a score of 75 or more and a score of at least 50 on the remaining parts. If the applicant obtained a score of at least 75 on three parts, then there was not a requirement as to the score on the fourth part. All parts of the examination which were not passed had to be taken each time the examination was taken and a score of at least 50 was required on the parts not passed to receive credit for the parts passed. Once an applicant had passed two parts of the examination with a score of at least 50 on the remaining two parts, the applicant had to pass the remaining parts within the next six times that the examination was given (three years) or the applicant was required to retake all four parts again.   For applicants taking the examination after 2003, all four sections must have been passed in a rolling eighteen month window.

Work Experience
Individuals who sat for the CPA examination prior to 1984 must evidence one year of public accounting experience or one year of employment by a unit of federal, state or local government in a position which required the use of accounting skills under the supervision of a licensed certified public accountant or approved chartered accountant.

Five Year Rule
Individuals who can successfully evidence five years of public accounting or governmental experience may meet the old rule education requirements even though they sat for the examination after 1983.  In order to use the five year rule all experience must have been obtained after licensure and under the supervision of a licensed certified pubic accountant.

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.