What is the Division’s “Course Guide”?

Over the years, the Division of Certified Public Accounting Educational Advisory Committee has reviewed courses from various colleges and universities to determine whether their accounting and business courses qualify to meet the requirements as set forth in Rule 61H1-27.002, F.A.C. Based on the Committee’s review, board staff has created a course guide which lists each course reviewed by the Committee and their ruling on that course. These lists are currently used as an internal reference guide by board staff when evaluating transcripts to determine eligibility to sit for the CPA exam and licensure in Florida.

Why Create It?

Rule 61H1-27.002, F.A.C. requires that all accounting and most business courses must be at the upper division level.  Upper division means courses above the principal introductory level.  The university’s course number and title do not solely determine a course’s eligibility as upper division.  The required prerequisites, course content, and depth of study are all considered when the Educational Advisory Committee decides on a course.

For example, a university’s MBA program may require a Financial Accounting Class to help non-accounting majors.  As part of the MBA program, it may have a graduate-level course number.  However, a review of the course content shows it’s an introductory-level accounting course.   In this scenario, this accounting course, despite its graduate level course number would not be considered an upper division or graduate level accounting course per 61H1-27.002, F.A.C.

Another example:  For applicants requiring graduate courses it is important to note that courses with graduate numbering are also evaluated for course content at the graduate level.  Not all courses with graduate numbering qualify as graduate courses.

Situations like this led to the Division staff making lists of courses approved or denied by the Education Advisory Committee.

The Course Guide

The Division of Certified Public Accounting’s course guide currently includes information on courses offered by 51 universities at this time.  It has been compiled based on the results of years of Educational Advisory Committee meetings.

Recently, the Division elected to publish this course guide.  Exam candidates or applicants for licensure are encouraged to compare courses in the guide against courses they are considering taking or against courses they have already completed.

Key Points:

  • The Guide is not all-inclusive. It may not include every accounting or business course offered by a college or All transcripts are subject to evaluation when submitted to determine educational qualifications.
  • If the course material and depth of study change, the Educational Advisory Committee may change the eligibility determination.
  • The course guide is downloadable as an Excel document and separated by institution.
The only valid version of the Course Guide is on the Division of Certified Public Accounting webpage.  The Division of Certified Public Accounting will update this guide periodically as the Board and the Committee approve or deny courses for eligibility. The version date listed on the course guide references when it was last updated.

If an applicant has questions pertaining to the educational requirements, they are encouraged to read about the educational requirements to sit for the exam or for licensure:

    • on the Certified Public Accounting website or
    • 61H1-27.0002 Concentrations in Accounting and Business, F.A.C.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508