The following information appeared on Florida’s Department of Business and Professional Regulation’s website under ‘Division of Certified Public Accountants.’
FLORIDA’S REQUIREMENTS FOR CPA LICENSURE
- PASS ALL FOUR PARTS OF CPA EXAMINATION: with at least a 75% within 18 month rolling period.
- ONE YEAR WORK EXPERIENCE: Must be under the supervision of a licensed CPA (This experience can be obtained prior to the application, while sitting for the exam or after all four parts of the exam has been passed. However, requirements to sit for the exam must be met before work experience commences.)
- TOTAL REQUIRED HOURS: 150 semester or 200 quarter hours
- TOTAL UPPER DIVISION ACCOUNTING HOURS: 36 semester or 54 quarter to include the following: Taxation, Auditing, Financial, Cost/Managerial and Accounting Info Systems.
- TOTAL UPPER DIVISION GENERAL BUSINESS HOURS: 39 semester hours or 58 quarter hours to include the following: six (6) semester hours or eight (8) quarter hours of business law. One course can be at a lower lever (freshman or sophomore), the other course must be upper division (junior level or higher). Business Law 1 and Legal Environment of Business are often considered duplicate.
Other important information: These requirements include the requirements to sit for the CPA exam under the 120 semester or 160 quarter hour rule.
Information from Florida’s Department of Business and Professional Regulation’s website ends here. This and other additional and valuable information regarding CPA’s may be found there.
Attorney Lars Soreide, of Soreide Law Group, PLLC, represents CPA’s in front of the Florida Board of Accountancy regarding licensing issues. For more information about professional licensing law please visit: www.floridaprofessionallicense.comor call to speak with an attorney at: (888) 760-6552.