Florida keeps the exam and the licence separate: 120 semester hours (180 quarter hours) to sit for the CPA Exam, and 150 semester hours (225 quarter hours) for the licence — the 150 include the 120.
The licence also requires at least 2,000 hours of experience over not less than 52 weeks, verified by a CPA licensed in a U.S. state or territory.
The board's current pages show no bachelor's-degree-plus-experience route to a Florida licence.
Last verified Oct 15, 2026 · Sources below
This is a plain-English summary of the official rules, checked by hand on the date shown. Rules change and your own situation may differ. Confirm with the board before you apply or pay any fee.
To sit for the CPA Exam
Exam education requirements
Current
Degree
A degree from a board-recognized accredited school
Total coursework
120 semester hours
Accounting coursework
24 semester hours
Business coursework
24 semester hours
120 semester hours (180 quarter hours).
The 24 upper-division accounting hours include coverage of auditing and of cost accounting or accounting data analytics, plus 3 hours each of financial accounting and taxation (U.S. standards).
The 24 general business hours include 3 hours of business law (U.S. law). All accounting courses and at least 21 business hours must be upper-division.
Foreign transcripts need an evaluation prepared for the Florida Board.
At least 2,000 hours over not less than 52 weeks — averaging at least 20 hours a week over no more than 104 weeks, or up to 40 hours a week over no more than 52 weeks.
Verified by
a CPA licensed in a U.S. state or territory
Exam
Pass all four exam parts within a rolling 30-month period.
150 semester hours (225 quarter hours) in total — including the 120 needed for the exam.
The 30 upper-division accounting hours include auditing and cost accounting, plus 3 hours each of financial accounting and taxation.
The 36 general business hours include 3 hours of business law.
How much supervised work each route asks for, and who signs it off.
Licensure Current
Length
2,000 hours
Details
At least 2,000 hours over not less than 52 weeks — averaging at least 20 hours a week over no more than 104 weeks, or up to 40 hours a week over no more than 52 weeks.
Verified by
a CPA licensed in a U.S. state or territory
What changes and when
No dated changes on the board's pages — Florida's rules stand as written above, and no "degree plus experience" route appears anywhere in them.
We do not list fee amounts here — use the board pages above for those. Exam fee tables we have verified state by state (California, Tennessee) are on our CPA Exam fees page.
Confirm with the board before you apply.
Questions
How many credit hours do I need to sit for the CPA Exam in Florida?
120 semester hours (180 quarter hours), including 24 upper-division accounting hours and 24 general business hours, from a board-recognized accredited school. The accounting hours must cover auditing, cost accounting or accounting data analytics, and include 3 hours each of financial accounting and taxation; the business hours include 3 hours of business law.
How many credit hours does a Florida CPA licence take?
150 semester hours (225 quarter hours) in total — 30 upper-division accounting and 36 general business hours — including the 120 needed for the exam.
Does Florida have a bachelor's-degree-plus-experience route now?
No such route appears on the board's current pages — the 120 hours are for the exam only, and the licence requires 150. If that changes, it will appear here and in the change log.
What experience does Florida require for the licence?
At least 2,000 hours over not less than 52 weeks — averaging at least 20 hours a week over no more than 104 weeks, or up to 40 hours a week over no more than 52 weeks — verified by a CPA licensed in a U.S. state or territory.
Does Florida require an ethics course or exam for licensure?
The board's licensure page does not state one. We list that as not stated rather than guess.
