Certified Public Accountant (CPA) Information

All information provided below is for your convenience and is subject to change at any time and without notice by the Florida Division of Certified Public Accounting. Please defer to the Florida Department of Business & Professional Regulation's Division of Certified Public Accounting website for the most up-to-date information.

CPA Exam Florida Educational Requirements

Total Credit Hours required to take the CPA Exam: 120 (must have Baccalaureate degree)

Total Upper-level Accounting Credits Required:

  1. 24 upper-level accounting credit hours which must include 3 credit hours in each of the following subjects:
    • Financial
    • Cost/Managerial
    • Taxation
    • Auditing
  2. Upper-level accounting courses include those numbered in the 3000, 4000, 5000, 6000, and 7000 range with prefixes ACG and TAX.
  3. Upper-level accounting credits in excess of 36 may be counted as general business hours.

Total Upper-level General Business Credits Required:

  1. 24 credit hours which must include 3 credits of business law. 
  2. One course can be at a lower level (freshman or sophomore), the other course must be upper level (junior level or higher). 3
  3. All general business credits must be upper level, except for:
    • Introductory Macro and Micro Economics
    • Business Law I
    • Introductory Business Statistics
    • Introduction to Computer Information Systems
    • Any written or oral communication course as described in Board of Accountancy Rule 21A-27.002(2)(b) (Subject to change)
  4. Notes
    • 6000 (7000) level courses are only available to graduate (doctoral) students.
    • Business Law 1 and Legal Environment of Business are often considered duplicative regardless of course level.

For application forms and information concerning the CPA exam, visit the Florida Board of Accountancy web site.

CPA Licensure Florida Requirements

  1. Total Credit Hours Required For Florida CPA Licensure: 150 (must have Baccalaureate degree)
  2. Total Upper-level Accounting Credits Required: 30 credit hours
  3. Total Upper-level General Business Credits Required: 39 credit hours (including three credits of Business Law)

CPA Exam Educational Requirements Diagram

Work Experience Requirement

One year of work experience under the supervision of a licensed CPA is required for licensure in the state of Florida. This includes any type of position involving the use of accounting, attesting, compilation, management advisory, financial advisory, taxation, or consulting skills. This may be gained in government, in industry, in academia, or public practice. This experience requirement may be met only after completing the educational requirements to sit for the exam.

Recommendations

Students are encouraged to satisfy the additional educational licensure requirements by pursing a graduate degree. Suggested graduate programs are Master of Accounting (MAC), Master of Taxation (MTX) and Master of Business Administration-Accounting (MBA-ACC). While a concentration is not required in the MAC program, MAC students may elect to concentrate in information technology or taxation.

Students may also qualify for the educational requirements of licensure without completing a graduate degree program by taking additional undergraduate courses beyond those required for the baccalaureate degree.

Recommended undergraduate coursework is available in the Undergraduate Accounting Course Flowchart.

Resources

Board of Accountancy Approved Course List

For information concerning the CPA exam in all 50 states, visit the National Association of State Boards of Accountancy web site.

CPA Review

The School of Accounting does not endorse any one particular CPA Review course. However, we do suggest that students planning to sit for the CPA exam consider taking a review course.

Contact Us

Dr. George Young

School of Accounting
Dr. George Young
Kaye Hall (KH) 119
777 Glades Road,
Boca Raton, FL 33431
Email: soa@fau.edu
p: (561) 297-3636
f: (561) 297-7023
office: Kaye Hall (KH) 119

Accreditation

AACSB Accredited

AACSB Accreditation

The FAU College of Business is proud to be an accredited member of AACSB
(The Association to Advance Collegiate Schools of Business) International, the premier accreditation agency for Schools of Business worldwide.

Online Grad Programs

Best Online GRAD Business Programs

The FAU College of Business ranked among the top 50 online graduate business programs in U.S. News and World Report. This builds upon our MBA Program rankings in Bloomberg Businessweek, and most importantly, reflects the high quality of the faculty, professional staff, and the students in the program.

Online MBA programs

Best Online MBA Programs

The FAU College of Business ranked among the top programs in U.S. News and World Report. This builds upon our MBA Program rankings in Bloomberg Businessweek, and most importantly, reflects the high quality of the faculty, professional staff, and the students in the program.

Online Veterans

Best Online Veterans Programs

The FAU College of Business ranked among the top programs in U.S. News and World Report. This builds upon our MBA Program rankings in Bloomberg Businessweek, and most importantly, reflects the high quality of the faculty, professional staff, and the students in the program.

Sport Interantional Ranking

Best MBA Sports Program

Florida Atlantic University’s College of Business MBA in Sport Management program is among the best in the world, according to the latest rankings from SportBusiness International.

Best Schools - Hospitality

Best Hospitality Program

Florida Atlantic University ranks on The 30 Best Hospitality Degree Programs in the U.S.!

Best For Vets

Best For Veterans

Florida Atlantic University’s College of Business has been named the top business school in South Florida for veterans by Military Times magazine. It is also a top 50 business school in the country for veteran education, according to the 2015 “Best for Vets” survey.

© Last Updated8/30/18