The following was obtained on the website of Florida Department of Business and Professional Regulation’s Division of Certified Public Accounting:

“REQUIREMENTS FOR LICENSURE for Florida CPA

• PASS ALL FOUR PARTS OF CPA EXAMINATION: with at least a 75% within 18 month rolling period.
• ONE YEAR WORK EXPERIENCE:  Must be verified by 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.”