Division of Certified Public Accounting
Frequently Asked Questions - Endorsement
1. Do I need a social security number for a license in Florida?
Yes, the State of Florida requires a social security number for a license in the state.
2. If I have a license as a CPA in another state, can I use my license in Florida?
No, you must be licensed in Florida to use the CPA designation.
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, Australian, Mexican, or Irish Chartered Accountant as well. All applicants must have a current and active license from some state or be a licensed Canadian, Australian, Mexican, or Irish 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). Work experience is required for those using the old rule education requirements.
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, Australian, Mexican, Irish, or New Zealand Chartered Accountants. Chartered accountants from these countries are required to pass the IQEX examination. Note: If you are not a chartered accountants 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 Continuing Professional Education CPE Guidelines Continuing Professional Education CPE Guidelines.
7. Does Florida require work experience?
Yes, if you are using the old rule education requirements. Depending on the date you initially sat for the CPA exam you will be required to show either one year or five years of work experience.
8. Can this requirement be waived or can additional education be submitted in lieu of work experience?
No, work experience is required by statute and neither the Department nor Board of Accountancy has the authority to waive a statute. No, the statute does not give the board the authority to accept additional education in lieu of the work experience.
9. I can volunteer in a firm under the supervision of a CPA to gain work experience?
Yes. The CPA must verify your work experience 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?
No. You are required to take the IQEX exam. If you still have questions, please contact the Board office at 850-487-1395.
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?
The applicant has to provide five letters from five different clients providing five years of work performed, the nature of the work, and the dates completed. This must be on client letter head and notarized.