Division of Certified Public Accounting
Frequently Asked Questions - Endorsement
1. Do I need a social security number for a license in Florida?
Yes, you are required to have a social security number.
2. If I have a license as a CPA in another state, can I use my license in Florida?
Please visit our mobility page for further clarification on your requirements.
3. I have a license in another state. Can I get a license in Florida through reciprocity?
No. If you are licensed in another state, you may apply for licensure by endorsement.
This is NOT to be confused with RECIPROCITY. The difference is…
Reciprocity is recognition by one of two states or institutions of the validity of licenses or privileges granted by the other. In regards to your licensing, it is an interchange of one license for the “equivalent” license of the other state.
Endorsement is a process where you obtain a license in another state (Florida) by meeting the requirements for certification by the licensing agency you are applying to (Florida’s DBPR). AND you must provide proof that you have passed a licensing examination that is substantially equivalent to the examination required by the licensing agency. You must also have satisfied all requirements set forth in that licensing agency.
4. I have a license in another state. Can I transfer my license?
If you are licensed in another state, you may apply for licensure by endorsement. All applicants must complete the Endorsement Application and meet all licensure requirements.
Note: This method can be used when someone has a license from another state or is a Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Chartered Accountant as well. All applicants must have a current and active license from some state or be a licensed Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Charted Accountant, in addition, meet Florida’s educational requirements. Applicants must have passed the AICPA Uniform CPA Examination with at least a grade of 75 on all four parts (or passed the IQEX with a grade of 75 or better for Chartered Accountants).
5. What do I need to do if I am licensed in another country?
Licensed accountants from other countries must first meet Florida’s education requirements and pass the AICPA Uniform CPA examination. The exception to this is for Canadian, Mexican, Irish, Australian, New Zealand, or Hong Kong Chartered Accountants. Chartered accountants from these countries are required to pass either the AICPA Uniform CPA Examination or the IQEX examination. Note: If you are not a chartered accountant licensed in one of the countries listed, then you must pass the AICPA Uniform CPA examination.
6. I do not have a license, but I have passed the entire CPA exam in another state. How can I obtain a license in Florida?
You must apply for licensure by endorsement and meet all requirements. Applicants who passed the CPA Examination more than two years prior to application, must submit a CPE Reporting Form evidencing 80 hours of continuing education with at least 20 hours in accounting/auditing subjects, and not more than 20 hours in behavioral. All of the CPE must have been completed within the twenty-four months prior to application and must meet the Continuing Professional Education Guidelines .
7. Does Florida require work experience?
Yes, if you have been licensed less than ten years. However, you are exempt if you completed the education requirements on or before December 31, 2008, and passed the licensure examination on or before June 30. 2010.
8. Can the work experience requirement be waived or can additional education be submitted in lieu of work experience?
9. Can I volunteer in a firm under the supervision of a CPA to gain work experience?
Yes. The work experience must be verified by a licensed CPA on the Certification of Work Experience form.
10. If I am a Chartered Accountant in another country will I have to take the CPA exam?
If you are not a chartered accountant licensed in Canada, Mexico, Ireland, Australia, New Zealand, and Hong Kong, then you must pass the AICPA Uniform CPA examination.
11. I am a licensed CPA in another state applying by endorsement under the five-year rule. I have never worked under a licensed CPA and I am just practicing as an individual (self-employed). How will I provide work experience?
Any licensed CPA can verify your work experience. You are not required to be supervised by the CPA.
or you can provideFive letters from previous or current clients verifying five years of work performed, the nature of the work, and the dates completed. This must be on client letter head and notarized.