Division of Certified Public Accounting

Frequently Asked Questions - Examination

What are the requirements to sit for the CPA Examination in Florida?

Current Rule Requirements:

Applicants initially sitting for the CPA examination after November 1983 must meet the new rule education requirements. The new rule requires a bachelor's degree from an accredited college or university, plus 30 semester hours in excess of the bachelor's degree to include a total education program with concentration in accounting and business. The accounting education program consists of 36 semester hours of upper division accounting courses including coverage of tax, auditing, financial, and cost accounting. Not more than three semester hours of an accounting internship can be applied towards the 36 semester hours of upper division accounting.

The business education program consists of 39 semester hours of upper division general business courses, to include six semester hours of business law with coverage of contracts, torts, and the uniform commercial code. The exception to the upper division requirement for general business courses are three semester hours of the six required in business law, three semester hours each of micro-economics, macro-economics, introduction to statistics, and introduction to computers course may be lower division.

Excess upper division accounting courses may be used to meet the general business requirement. However, elementary accounting classes are never acceptable for credit. Neither are courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting.

Old Rule Requirements:

Applicants who were accepted to sit for (not necessarily passed) the CPA Examination in 1983 or earlier may use the old rule educational requirements. Applicants who sit under this rule must also demonstrate one year of public or governmental accounting experience under the supervision of a CPA or a year of graduate school (12 semester hours accounting and 15 business and a total of 30 hours) before they can become licensed.

The old rule requires a bachelor's degree from an accredited college or university to include a total education program with concentration in accounting and business. The education program consists of 18 semester hours of accounting courses which are above the elementary level and 27 semester hours of general business courses. Elementary accounting courses are never acceptable for credit toward the requirements. Courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting are also not accepted for this requirement. Accounting courses taken at a community college or junior college are not acceptable towards the accounting requirements.

I sat for the exam prior to the new work experience rule being passed, am I exempt from the work experience requirement?

No, the statute specifies that any application submitted for licensure postmarked after December 31, 2008 must meet the work experience requirement.

Can the Board grant me a waiver or varience of rule requiring work experience?

No, the Board does not have the authority to waive a statute.

I submitted my application with 120 semester hours and received a notice that my application was deficient hours in excess of my bachelor's degree. I want to sit under the new rule, what can I do to sit under the new rule?

If your application is still in an open or applicant status, you can submit a 6 month waiver form to the board. You must contact the board to request a waiver.

Is my school’s accreditation accepted?

The Board accepts degrees from schools accredited by the following associations: Middle States Association of Colleges and Secondary Schools, New England Association of Schools and Colleges, North Central Association of Colleges and Secondary Schools, Northwest Association of Schools and Colleges, Southern Association of Colleges and Schools, Western Association of Schools and Colleges, Association of Independent Schools and Colleges who are regulated by the Commission of Independent Education, and Canadian, Mexican, Irish, and Australian academic accounting programs approved by the provincial educational bodies or the equivalent educational accreditation body for that country. If you have graduated from a school or college which is not accredited by the above mentioned means, then you must use the provisions of F.A.C. 61H1-27.001(5).

Can someone evaluate my transcript to determine if all of my courses are acceptable?

NO. The Board of Accountancy will only evaluate transcripts during official application processing. If an applicant has questions concerning courses/classes, they should contact the Accounting Division of their college/university.

I attended a university in a foreign country or an unaccredited college. What are my requirements to take the CPA exam?

In addition to meeting general education requirements, applicants who have graduated from a non-accredited school may still qualify to sit for the CPA examination. The candidate must take 15 semester hours of graduate classes from an accredited institution. The 15 semester hours must include at least nine hours of graduate level accounting courses to include three semester hours of graduate tax. These hours must be taken after admission to graduate school. If the courses are taken before admission to a graduate program, the classes will not be accepted, even if the school includes them as part of the graduate program. The applicant must complete the graduate school courses to validate the non-accredited degree. These courses cannot duplicate other courses which the applicant has taken and they cannot be used to satisfy the educational requirements. Applicants must also submit an evaluation of their foreign transcripts, which must be completed by an evaluation service which has been approved by the Board

Which evaluation services are approved by the Florida Board of Accountancy?

Josef Silny & Associates, Inc
P.O. Box 248233
Coral Gables FL 33124
Phone: (305) 273-1616

Foreign Academic Credential Evaluators, Inc
P.O. Box 400
Glen Carbon IL 62034
Phone: (618) 656-5291

Educational Credential Evaluators, Inc
P.O. Box 514070
Milwaukee WI 53203-3470
Phone: (414) 289-3400

Academic Credentials Evaluation Institute, Inc
P.O. Box 6908
Beverly Hills CA 90212
Phone: (310) 275-3530

Global Services Associates
2554 Lincoln Boulevard #445
Marina del Rey, CA 90291
Phone: (310) 828-5709

What is considered “Upper Division” and “Lower Division” courses?

Upper division courses are 3000/4000 level courses or junior/senior year at a four-year college.  Lower division courses are any course taken at a junior college or community college and/or courses offered at the freshmen/sophomore level at a four-year college.

If I sat for the exam in another state, what are my requirements to sit for the exam?

You must meet all Florida’s educational requirements and sit for the exam if you:

• sat for the exam and failed any portion
• if you scheduled an exam, did not take the exam, and are listed as a “No Show”
• sat for and failed all portions of the exam

If you passed all sections of the exam, you must apply for Credit Transfer by Endorsement.

I sat for the exam before, pre-1999, how do I go about taking the exam now?

You must re submit a new application to update our system. Supporting documentation will not be required.

What is the fee for the CPA Exam?

There is a $50.00 non-refundable application fee paid to DBPR.  Please visit http://www.nasba.org for exam fees.

How many sections are there to the CPA exam?

The Computer-based Test (CBT) CPA Exam consists of four sections:

Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts

What is the structure/content of the CPA Computer-based Exam?

• Auditing & Attestation -This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.
• Financial Accounting & Reporting -This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
• Regulation -This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
• Business Environment & Concepts -This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

For more information, you will need to call NASBA at to 1-800-CPA-EXAM.

How long is the exam?

The exam is fourteen (14) hours total. Auditing & Attestation (4.5 hours); Financial Accounting & Reporting (4 hours); Regulation (3 hours); Business Environment & Concepts (2 hours).

How does the new computer-based exam (CBT) compare to the old paper based exam (PBT)?

For more information on how these subject compare, you will need to call NASBA at 1-800-CPA-EXAM. 

What is a Notice to Schedule (NTS)?

This is the authorization you will need to schedule an exam. A valid Notice to Schedule (NTS) is needed to make an appointment with Prometric. We do not distribute NTS to exam candidates.  This is issued by NASBA . You will need to call NASBA at 1-800-CPA-EXAM for more information.

My name is misspelled or some of my exam information is incorrect, what do I do?

As an exam candidate, you will need to call NASBA at 1-800-CPA-EXAM to make any changes or correction to your exam information.

How do I schedule/reschedule my exam?

You will need to contact NASBA at 1-800-CPA-EXAM or go online to Prometric, the computer-based testing vendor’s site at www.prometric.com/cpa.

What are the dates for the CPA exam?

How do I schedule a Reexamination?

You will needed to contact NASBA at 1-800-CPA-EXAM or go online to Prometric, the computer-based testing vendor’s site at www.prometric.com/cpa.

Note: if you are an exam candidate that took your most recent exam before 1999, you must reapply to the Florida Board of Accountancy.

How long are my passing CPA exam score good for?

Your grades will expire one year after the NASBA release date. If you do not apply for licensure within that time period grades expire and you must re-qualify and retake the CPA exam.

How long do I have to take the exam after I pass the first section?

In order to retain credit for any section of the exam passed, you must pass the remaining sections within a rolling 18 month window.

How do I calculate the rolling 18 month window?

The clock starts the date you pass the first section. If the remaining sections are not passed within the next 18 months, you lose the credit for the first section and the next section passed becomes the target date. For example: You passed Audit on February 5, 2007 and BEC on April 8, 2007 this means in order to retain credit for Audit you must pass the remaining sections on or before August 5, 2008, otherwise exam credit for this section expires and the remaining sections, including Audit, must be passed on or before October 8, 2008.

Where do I get an Initial Licensure (not an Initial Application to Sit for Exam as a CPA) application?

The Florida Board of Accountancy will send the initial licensure package to all eligible Florida  candidates upon successful passage of the CPA examination.  Canidates who passed the exam in another state must apply for licensure using the endorsement method.

What is required for a license and/or exam grades verification?

You will need to submit an Interstate Exchange form from the state you are applying for, or a written request (which should have the name of the person your requesting the information for, license number, the state you’re applying for and must be signed) authorizing the Florida Board to release your licensure and/or exam grade information.  Also, you will need to send a check or money order for the amount of $50 (payable to Department of Business and Professional Regulation) with the form/request, and a self addressed stamped envelope to: Revenue Unit, Department of Business and Professional Regulation.