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Coggin College of Business
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Florida CPA Exam Requirements

There are two levels of education requirements:

  • Requirements to take the CPA exam
  • Requirements for licensure as a CPA

Education Requirements to Sit for the Exam

UNF Accounting majors (BBA) graduate with all requirements met to take the exam.

  • Total of 120 semester hours
  • 24 semester hours of upper-level Accounting to include courses in the following: Taxation, Auditing, Financial, and Cost
  • 24 semester hours of upper-level* general business courses to include three (3) semester hours business law (e.g. BUL3130)

*One microeconomics, one macroeconomics, one statistics, one business law, and one introduction to computers course may be lower division. Excess upper division accounting courses may be used to meet the general business requirement, but not the business law requirement. However, elementary accounting (i.e. Principles of Accounting) classes are never acceptable for upper-level accounting or general business credit. Neither are accounting courses for non-accounting majors (i.e. TAX 3721) and any MBA courses that are equivalent to elementary accounting (i.e. ACG 6305).

CPA Exam Education Requirements

Requirements for Licensure

  • Total of 150 semester hours
  • 30 semester hours of upper-level Accounting to include the following: Taxation, Auditing, Financial, and Cost/Managerial. UNF Accounting graduates (BBA) will need 6 additional ACG/TAX upper-level semester credit hours in addition to the 24 credits they are required to take for their major
  • 36 semester hours of upper-level general business to include three (3) semester hours business law (e.g. BUL3130). UNF Accounting graduates (BBA) will have 36 credits of required General Business (including the business law course) upon earning their BBA.
  • Pass all four parts of CPA examination with at least a 75% within an 18 month rolling period.
  • One year work experience. Must be verified by a licensed CPA (This experience can be obtained prior to the application, while sitting for the exam, or after all four parts of the exam have been passed. However, requirements to sit for the exam must be met before work experience commences).

CPA Licensure Requirements

No credit will be given for courses which duplicate another course for which the applicant has received credit. CPA Review courses are considered as duplicates.