state eligibility guide
Florida CPA exam requirements
Florida requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. Florida Board of Accountancy for eligibility; NASBA CPAES for section registration makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Upper-level accounting: 24 semester hours
- Accreditation: Coursework must be from accredited institutions and satisfy Florida upper-division definitions.
Required accounting subjects
- Financial accounting
- Cost or managerial accounting
- Taxation
- Auditing
Required business subjects
- Business law
Florida exam eligibility requires 120 semester hours and the specified upper-division accounting and business coursework. A baccalaureate degree and 150 total hours are licensure requirements, not prerequisites to sit.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: Not confirmed in the current official sources
How to apply
Apply through Florida Board of Accountancy for eligibility; NASBA CPAES for section registration Board eligibility application followed by NASBA online section registration.
Documents commonly required for this application
- Florida Board application
- Official transcripts
- NASBA section registration after Board approval
Florida is listed as a CPAES jurisdiction, but the Florida Board determines initial education eligibility.
Published exam fees
- Florida Board exam application: $50.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
A completed degree is not an examination prerequisite when the 120-hour coursework requirements are satisfied.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- Florida Board-approved foreign credential evaluation services
The Board controls the evaluator list; NIES should not be assumed mandatory.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Initial eligibility is determined by the Florida Board.
- Discipline sections follow AICPA testing windows.
Use the NTS expiration date printed by NASBA.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: verified current requirements
Published licensure pathways
- Baccalaureate degree and 150 semester hours with the required coursework plus one year of qualifying experience.
Florida licensure requires additional upper-division accounting and business education beyond the sitting threshold.
Official sources used
- Certified Public Accounting Examination — Florida Department of Business and Professional Regulation (accessed 2026-08-09)
- Florida CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
- Certified Public Accounting Education Requirements — Florida Department of Business and Professional Regulation (accessed 2026-08-09)
- Florida Statutes section 473.306 — Florida Legislature (accessed 2026-08-09)
- Florida Statutes section 473.308 — Florida Legislature (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.