Certified Public Accounting – General Information

Helpful List of Organizations:

The following organizations each have a role in delivering the Uniform CPA Exam.

Summary of the Exam Application Process:

In Florida, a person desiring to sit for the CPA exam must submit an application that is separate and different from an application for licensure. Applicants wishing to sit for the CPA exam must be declared eligible by a “jurisdiction”.  In Florida, the CPA Division processes applications to sit for the exam and determines eligibility.  Florida’s onetime eligibility determination covers all sections of the exam.

Once eligibility is determined, the CPA Division notifies the applicant and NASBA’s CPA Examination Services (CPAES).  In about 3 to 5 business days, CPAES will email the candidate their Jurisdiction ID, instructions on how to register to take exam sections, when to expect their Notice to Schedule (NTS) and how to print it.

Your NTS will list the sections of the exam that you are approved to take and will enable the candidate to contact Prometric to begin the scheduling process.  Prometric’s website includes a list of test centers.

Other Resources

An invaluable resource from NASBA on the process is:   The Candidate Guide

For detailed information relating to the actual exam, please visit NASBA CPA Exam.

For an exam overview and resources to help you prepare, the AICPA offers The CPA Exam Booklet

This link is to a Prometric site for CPA Exam information:   CPA | Prometric

The AICPA offers information on scoring:  Learn more about CPA Exam Scoring and Pass rates

Applications and Educational Requirements

The next submenu section of the website details the application and educational requirements to sit for the exam.  It lists the accreditation agencies accepted by the Florida Board of Accountancy and outlines the path for graduates from non-accredited schools.  It includes a link to a list of Board-Approved Evaluation Services for those applicants with foreign transcripts.

Course Guide

This submenu section of the website provides more details and a link to download an Excel version of the “Course Guide”.

Over the years, the Educational Advisory Committee, a committee of the Florida Board of Accountancy has reviewed courses from various colleges and universities to determine whether certain accounting and business courses qualify to meet the requirements as set forth in Rule 61H1-27.002, F.A.C. The Department has maintained lists of courses the committee has decisioned.  These lists do not necessarily include all courses offered by a university, only courses previously considered by the Educational Advisory Committee.

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 used by board staff when evaluating transcripts to determine eligibility to sit for the CPA exam and licensure in Florida.  Applicants needing additional courses may find this resource helpful.

Exam Update:

Currently, the Uniform CPA Exam is comprised of four (4) mandatory sections:

Beginning January 1, 2024, the exam will have a different format.

The new CPA Exam model is a Core + Discipline model. The model starts with a robust core in accounting, auditing, and tax that all candidates must complete.   Then, each candidate must choose a Discipline section in which to demonstrate greater skills and knowledge. Technology knowledge and skills will be tested in all sections, as it pertains to each section. Regardless of a candidate’s chosen discipline, this model leads to a full CPA license, with rights and privileges consistent with any other CPA. The Discipline section selected for testing does not mean the CPA is limited to that practice area.

The new Disciplines reflect three pillars of the CPA profession:

• Business analysis and reporting (BAR)
• Information systems and controls (ISC)
• Tax compliance and planning (TCP)

Transition Policy:

The transition policy is quite simple. Candidates who have credit for AUD, FAR or REG on the current CPA Exam will not need to take the corresponding new core section of AUD, FAR or REG on the 2024 CPA Exam. Candidates who have credit for BEC on the current CPA Exam will not need to take any of the three discipline sections.

If, however, a candidate loses credit for AUD, FAR or REG after December 31, 2023, they then must take the corresponding new Core section of AUD, FAR or REG. A candidate who loses credit for BEC after December 31, 2023, must select one of the three Discipline sections to be tested.  It is important to note that none of the sections of the current CPA Exam will be available for testing after December 31, 2023. There is a hard cutover from the current CPA Exam sections to the 2024 CPA Exam sections on the January 2024 launch.

The following chart lays out the transition policy for each Exam section:

Application Dates:

October 16, 2023, is Florida’s cut-off date for applications to take the current version of the exam.

If your transcripts and/or other documents are not received by the cut-off date, your application is considered incomplete.  Applications completed after this date will not be guaranteed an opportunity to take the current version of the exam.

Applications completed after October 16, 2023, will likely result in the exam candidate taking the new versions of the CORE sections and one of the Discipline sections in place of BEC.

November 27, 2023, will be the first day applications will be accepted specifically for the new CPA Exam disciplines (BAR, ISC, TCP).

Proposed Testing Schedule for 2024

Because of modifications to the exam, NASBA and the AICPA anticipate the need for a revised testing schedule in 2024.   This schedule includes blackout periods for testing and delayed score release dates.  The following is a tentative testing and score release schedule for 2024.

Examination Credits

Currently, Florida exam candidates must pass all four sections of the CPA Examination within a rolling eighteen-month period, which begins on the NASBA grade release date for the first test section passed.

Credit Relief Initiative
On September 8, 2023, the Florida Board considered but did not approve NASBA’s recommendation for a one-time credit relief initiative that would have extended examination credits that expired from January 30, 2020 through May 11, 2023 to June 30, 2025.   These dates were based on the United States Department of Health and Human Services declaring a national Public Health Emergency.

On September 8, 2023, the Florida Board of Accountancy began the process to change the rule from the eighteen-month period to a thirty-month period.  The proposed changes to Rule 61H1-28.0052 (1) F.A.C. state:

“For any test section passed with a grade release date prior to January 1, 2024, credit will be valid for 18 months from the NASBA grade release date for that test section.   For any test section passed with a grade release date on or after January 1, 2024, credit will be valid for thirty months from the NASBA grade release date for that test section.”

The proposed rule revision does not impact an extension granted May 2023 in Rule 61H1-28.0052 (2).  It reads,

“The eighteen-month requirement as stated in this rule does not apply to credits expiring between January 1, 2024 and June 29, 2025.  Those credits shall be granted an extension through June 30, 2025.”

Notes:

The extension is for credits expiring between 1/1/24 and 6/30/25.

The new rule applies to credits earned-with grade release date on or after 1/1/24.