Florida CPA Requirements (2026): DBPR Rules and the Path to Licensure

Florida's CPA process is straightforward and well-documented. The Division of Certified Public Accounting within DBPR handles applications. Here's the 2026 walkthrough.

Authoritative source: DBPR — Division of Certified Public Accounting. Verify before applying.

Education to sit

• Bachelor's degree
• 120 semester hours including specific accounting and business coursework
• 30 semester hours upper-level accounting
• 36 semester hours general business

Education to license

• 150 semester hours total
• Same coursework requirements as for sitting, with the additional 30 hours typically completed via graduate work or additional undergraduate coursework

Examination

Standard 2024 Evolution exam through NASBA. Florida participates in continuous testing.

Experience

1 year (2,000 hours) of qualifying experience. Public accounting, private, government, and academic all qualify. Supervised by a licensed CPA who verifies the work.

Ethics

Florida requires an ethics course, typically the AICPA Professional Ethics for CPAs, before licensure. Florida CPAs must also complete 4 hours of board-approved ethics CPE every 2 years.

Application sequence

1. Apply to sit through Florida DBPR / NASBA.
2. Pass all four CPA exam sections within the 18-month credit window.
3. Complete the experience requirement.
4. Submit licensure application with experience verification, ethics certificate, and application fee.

Florida-specific notes

• Florida does not have a state-specific ethics exam beyond the AICPA course.
• The state has a relatively efficient application process compared to some larger states.
• Mobility from other states is permitted under the Uniform Accountancy Act.