CPA requirements in Florida
Florida licenses CPAs through the Florida Board of Accountancy. Exam eligibility: 120 semester hours including 24 upper-division accounting and 24 general business hours. Licensure: 150 semester hours. Experience: one year of work experience verified by a licensed CPA.
$79,250
median accountant wage, FloridaBLS OEWS · May 2025
$88,210
mean annual wageBLS OEWS · May 2025
91,000
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including 24 upper-division accounting and 24 general business hours |
| License education | 150 semester hours |
| Experience | One year of work experience verified by a licensed CPA |
| Ethics requirement | No separate pre-license ethics exam; board-approved ethics CPE required each cycle after licensure |
| CPE after licensure | 80 hours per two-year re-establishment period, including Florida board-approved ethics |
Compiled 2026-08-02 from the board's published framework. Rules change; Florida Board of Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Florida's position in the 2025-26 pathway wave was not independently verified at write time; NASBA's licensure-pathways list tracks which jurisdictions have signed new routes into law. Confirm with the board. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Licensure by endorsement for substantially equivalent licensees; mobility applies for temporary practice.
Neighbouring sheet: CPA requirements in Georgia. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.