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FLCPA Requirements 2026Updated July 27, 2026

Florida CPA Requirements

Everything you need to become a CPA in Florida

150
Credit Hours
1
Year Experience
$50
License Fee
80
CPE Hours/2 Years

Key Facts

  • Does not require SSN (popular for international candidates)
  • 150 credits required for licensure
  • 30 upper-division accounting + 36 general business hours (incl. 3 hours of business law)
  • 80 hours of CPE required every 2 years

International Candidates: Florida does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits36(for licensure)
Additional Requirements:
  • Must include upper-level accounting courses
  • 3 semester hours in business law
Florida offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to Sit120 credits with 24 upper-division accounting credits and 24 general business credits, of which at least 21 must also be upper division and 3 must be U.S. business law
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
These figures depend on your degree

Rule 61H1-27.002(8) and (9) waive everything above a baccalaureate for anyone already licensed and in good standing with five years of public accounting practice, whether in a US state or in a country recognized by NASBA's International Qualifications Appraisal Board. An internationally qualified accountant meeting that test does not need the 24 and 24.

Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$50
Renewal Fee$100
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Florida requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Business credits: 24 to sit, 36 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester hours
  • 30 upper-level accounting credits
  • 36 business hours including 3 hours of business law
  • 1 year of experience
PendingSB 364 / HB 333

Modernized CPA Pathway

120
Credits
2
Years Exp.
  • SB 364 (Sen. Joe Gruters) passed the Senate 35-0 but died in House Messages; HB 333 (Rep. Blanco) died in subcommittee
  • The bill did not pass before the 2026 legislative session adjourned, so it is not law for 2026
  • FICPA plans to refile the pathway legislation in the 2027 session
  • Proposes multiple pathways including bachelor's + experience and master's + 1 year experience

Florida State Board of Accountancy

Florida Board of Accountancy

Visit Official Website(opens in new tab)
(850) 487-1395
CPA.Applications@myfloridalicense.com

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Florida State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Florida CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$50
Renewal Fee
$100 every 2 years

Frequently Asked Questions

Yes! Florida is popular with international candidates because it does not require a Social Security Number. Foreign credentials must be evaluated by an approved agency.

Education Programs for Florida

37 programs meet CPA education requirements in Florida. Browse by category to find the right fit.

Online MAcc

15

Arizona State University

AACSB

Online Master of Accountancy and Data Analytics

~$18,150 (at ASU Online standard $605/credit, before fees)·30 credits·online

University of Illinois Urbana-Champaign

AACSB

iMSA (Online Master of Science in Accountancy)

$21,916 - $28,096·32 credits·online

Western Governors University

ACBSP

Master of Science in Accounting

$10,000 - $15,000·30 credits·online

University of Texas Rio Grande Valley

AACSB

Master of Accountancy (MAcc) Accelerated Online

$14,000 - $15,000·30 credits·online

University of North Carolina at Chapel Hill

AACSB

Online Master of Accounting (MAC)

$43,000 - $69,000·30 credits·online

Auburn University

AACSB

Online Master of Accountancy (MAcc)

$30,000 - $42,000·30 credits·online

Rutgers University — Camden

AACSB

Online Master of Accountancy (MAcc)

$31,500·30 credits·online

Ohio University

AACSB

Online Master of Accountancy and Analytics

$26,550 - $37,170·30 credits·online

Syracuse University

AACSB

M.S. in Professional Accounting (Online) (Whitman)

$62,580 - $100,128·30 credits·online

Liberty University

ACBSP

Online MS in Accounting

$18,000·30 credits·online

Southern Illinois University Carbondale

AACSB

Online Master of Accountancy (MAcc)

$16,526·30 credits·online

Texas A&M University

AACSB

Flex Online MS Accounting (Mays)

$46,000 (all-inclusive)·36 credits·online

University of Massachusetts Amherst

AACSB

Online MS in Accounting (Isenberg)

$25,500·30 credits·online

University of Georgia

AACSB

Online Master of Professional Accountancy

$24,000 - $25,000·36 credits·online

University of Scranton

AACSB

Online Master of Accountancy

$26,850·30 credits·online

Ready to Start Studying?

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