Florida CPA Exam Requirements

Passing the CPA Exam in Florida: Just the facts a panel discussion seminar moderated by Dr. Jeff Michelman, CPA, CMA about taking and passing the CPA Exam.


Baccalaureate Degree in Accounting, or equivalent


Education must include:  

24 hours in accounting above elementary (all hours must be at the upper division level). MUST include coverage in:

  • Financial Accounting
  • Auditing
  • Tax
  • Accounting Information Systems
  • Cost and/or managerial accounting

May include 3 hours of internship (internship hours cannot be counted as financial accounting, auditing or tax).

24 hours in general business including at least 6 hours of business law. (Beginning in 1993, these hours must be upper division except for Economics I and II, Business Law I, Statistics, and Introduction to Computers.) These five courses can be taken at the lower level. The business law must include coverage of the U.C.C. and 3 hours must be at the “Upper Level.”


Business hours may include:

  • Additional accounting hours above the 24 required
  • Additional internship hours
  • Economics courses
  • Specialized industry courses if certified by the department chairperson
  • Oral or written communication courses if they have a business or accounting prefix (or are required of business majors)
  • A maximum of 9 hours of computer courses
  • A maximum of 6 hours of upper division statistic courses

Note: Business & Accounting hours MAY NOT include any elementary accounting courses, vocational or clerical courses.



Basic Requirements to be Certified:

You need 30 hours in excess of the semester hours required to get your bachelors degree (at most universities that means 120 + 30 = 150).

Included in the total number, you must have 36 hours of “upper level” accounting (junior year up), to include coverage in financial, cost, systems, tax, and auditing). Basic MBA financial and managerial courses will not count.

You need 39 hours of general business (economics, statistics, management, marketing, finance, QMB, business law and computer applications, etc). Only economics, statistics, one business law and computers can be at the “lower level.”

You must also have “One Year of Practice,” to be determined by rules, under the supervision of a CPA.

Note: Duplicate courses WILL NOT be counted; e.g. you can not take Business Law I at two different schools (under different titles) and count both.