CPA exam and license requirements in Florida

Florida requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Florida Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
State ethics requirement: See below

How many credit hours do you need to sit for the CPA exam in Florida?

Florida requires 120 semester credit hours to sit for the CPA exam. Candidates in Florida sit under the rules of the Florida Board of Accountancy.

How many credit hours do you need for a CPA license in Florida?

Florida requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Florida?

The CPA exam in Florida costs $262.64 per section, a $50 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Florida board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Florida?

Florida gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Florida require a CPA ethics exam?

Florida: No ethics exam or course is required for initial licensure; licensees complete 4 hours of Florida Board-approved ethics CPE each biennial renewal.

What work experience is required for a CPA license in Florida?

Florida requires one year of accounting experience totaling at least 2,000 hours over 52 to 104 weeks, verified by a licensed CPA.

Who regulates CPAs in Florida?

CPAs in Florida are regulated by the Florida Board of Accountancy. Its published requirements are at https://www2.myfloridalicense.com/certified-public-accounting/.

Recent changes and notes for Florida

No 120-hour + experience licensure pathway is law as of July 2026; 150 hours still required (SB 364 / HB 333 proposals remain pending, no effective date).
Florida self-administers via DBPR (CPA 1 form, $50 fee) and evaluates education in-house rather than through NASBA CPAES.
To sit (120 hrs): 24 upper-division accounting + 24 upper-division business hours; to license (150): 30 accounting + 36 business hours.
No residency or citizenship requirement; SSN not needed to sit but required for licensure; 3 years after passing to apply.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www2.myfloridalicense.com/certified-public-accounting/licensure/. Requirements change; confirm with the Florida Board of Accountancy before applying.