Florida CPA Requirements 2027
Use the current route; unsuccessful bills do not change it. Build your 2027 application and study plan from dated official evidence.
Checkpoint 1
Can I take the exam?
120 credits
Florida exam entry uses 120 credits, including 24 upper-division accounting and 24 business credits. At least 21 business credits must be upper-division, including the required U.S. business-law coverage.
Check exam entryCheckpoint 2
Can I obtain the license?
Florida’s current license route requires 150 credits, 30 upper-division accounting credits, 36 business credits, and 2,000 qualifying experience hours over 52 to 104 weeks.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesYour 2027 application roadmap
Use the current route; unsuccessful bills do not change it
Use Florida’s actual current route for a 2027 plan. The reviewed unsuccessful bills do not authorize a bachelor’s-only alternative.
Before applying
Check Florida exam entry and map your transcript. 120 credits
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Florida license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: Check both 2,000 hours and the 52-104-week duration, and arrange CPA verification. Completing the hours quickly does not remove the calendar requirement. Keep a work log and a separate post-exam licensing deadline so that education and verification do not delay the application.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Florida exam entry uses 120 credits, including 24 upper-division accounting and 24 business credits. At least 21 business credits must be upper-division, including the required U.S. business-law coverage. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | Florida’s current license route requires 150 credits, 30 upper-division accounting credits, 36 business credits, and 2,000 qualifying experience hours over 52 to 104 weeks. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission to sit
Florida CPA Exam eligibility
Florida exam entry uses 120 credits, including 24 upper-division accounting and 24 business credits. At least 21 business credits must be upper-division, including the required U.S. business-law coverage.
- The accounting subjects include the board’s U.S. accounting and tax requirements.
- The licensing concentration is larger than the exam-entry concentration.
Map your transcript
Florida accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 upper-division credits | 24 credits; at least 21 upper-division | 120 total credits; required U.S. subjects |
| License | 30 upper-division credits | 36 credits | 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Florida CPA license pathways
Florida’s current license route requires 150 credits, 30 upper-division accounting credits, 36 business credits, and 2,000 qualifying experience hours over 52 to 104 weeks.
| Route / availability | Education | Experience |
|---|---|---|
| Current Florida route | 150 credits; 30 upper-division accounting and 36 business | 2,000 hours over 52-104 weeks, after qualifying education |
- Experience begins after the qualifying 120-credit education and must be verified by a licensed CPA; verification is not the same as requiring that CPA to have been the supervisor.
- Candidates generally have three years after notice of passing the final section to complete licensure. The reviewed 2026 alternative-path bills did not become law.
Dates that affect your decision
Planning for Florida CPA requirements in 2027
Use Florida’s actual current route for a 2027 plan. The reviewed unsuccessful bills do not authorize a bachelor’s-only alternative.
After the final passing result
DeadlineThree-year licensing completion period
Track the date of notice of passing the last section and the board’s licensing completion conditions. Do not confuse this deadline with the exam-credit window.
Worked planning example
Experience while finishing the additional credits
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have completed the qualifying 120-credit education and are working while completing licensing coursework.
What the rules mean
Check both 2,000 hours and the 52-104-week duration, and arrange CPA verification. Completing the hours quickly does not remove the calendar requirement.
Next action
Keep a work log and a separate post-exam licensing deadline so that education and verification do not delay the application.
From education to an appointment
How to apply and prepare in Florida
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Florida CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- How should I plan for Florida CPA requirements in 2027?
- Use Florida’s actual current route for a 2027 plan. The reviewed unsuccessful bills do not authorize a bachelor’s-only alternative.
- What education should a 2027 Florida CPA Exam candidate check?
- Based on the September 15, 2026 source review: Florida exam entry uses 120 credits, including 24 upper-division accounting and 24 business credits. At least 21 business credits must be upper-division, including the required U.S. business-law coverage. The accounting subjects include the board’s U.S. accounting and tax requirements. The licensing concentration is larger than the exam-entry concentration.
- Which Florida CPA license paths should I compare for 2027?
- Florida’s current license route requires 150 credits, 30 upper-division accounting credits, 36 business credits, and 2,000 qualifying experience hours over 52 to 104 weeks. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Florida guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Use the current route; unsuccessful bills do not change it. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Florida application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
Evidence and review dates
Official Florida requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.