[vaponte]

Does anybody know if the Ethics exam is required in Florida in order to get certified?

AUD 83 (04/18/10)
REG 77 (07/03/10)
BEC 79 (08/30/10)
FAR 77 (11/27/10)

[Florida_Candidate]

It doesn't look like it…. (below is pasted from – https://www.myfloridalicense.com/dbpr/cpa/licensure.html)

Division of Certified Public Accounting

REQUIREMENTS FOR LICENSURE

* PASS ALL FOUR PARTS OF CPA EXAMINATION: with at least a 75% within 18 month rolling period.

* ONE YEAR WORK EXPERIENCE: Must be under the supervision of a licensed CPA (This experience can be obtained prior to the application, while sitting for the exam or after all four parts of the exam has been passed. However, requirements to sit for the exam must be met before work experience commences.)

* TOTAL REQUIRED HOURS: 150 semester or 200 quarter hours

* TOTAL UPPER DIVISION ACCOUNTING HOURS: 36 semester or 54 quarter to include the following: Taxation, Auditing, Financial, Cost/Managerial and Accounting Info Systems.

* TOTAL UPPER DIVISION GENERAL BUSINESS HOURS: 39 semester hours or 58 quarter hours to include the following: six (6) semester hours or eight (8) quarter hours of business law. One course can be at a lower lever (freshman or sophomore), the other course must be upper division (junior level or higher). Business Law 1 and Legal Environment of Business are often considered duplicate.

Other important information: These requirements include the requirements to sit for the CPA exam under the 120 semester or 160 quarter hour rule.

WORK EXPERIENCE RULE

Individuals who sat for the CPA examination prior to 1984 must evidence one year of public, academia, or industry accounting experience or one year of employment by a unit of federal, state or local government in a position which required the use of accounting skills under the supervision of a licensed certified public accountant or approved chartered accountant.

In 2008 the Florida legislature expanded the work experience requirement to include all applicants for CPA licensure regardless of when the individual sat for the CPA examination. In addition to experience obtain in the public accounting and government, the 2008 legislative change also allows experience obtained in industry and academia.

TWO-TIER STATES

Two-tier states are defined as states that issue a certificate for successful completion of the AICPA Uniform CPA examination and a license to practice once licensure requirements are met. Applicants who have certificates, but not a license, from states such as Alabama and Illinois must apply as transfer of credit applicants. Applicants who transfer exam credit must meet the new rule educational requirements. Regardless of the length of time the applicant has held the certificate, if the AICPA Uniform CPA exam was passed two or more years prior to application in Florida, then the applicant must complete CPE as explained above. Furthermore, the certificate must be active in order to complete the transfer of credit.

ORIGINAL LICENSURE

Florida CPA examination candidates who pass the examination in accordance with Florida’s rules are automatically mailed a CPA licensure package by the Florida Board of Accountancy. Applicants must apply for licensure within three years of receiving the licensure package. If an applicant does not apply for licensure within this three year period, CPA examination grades expire and the applicant must reapply and retake the CPA examination. Furthermore, applicants will be required to meet the education requirements in effect at the time of the new application.

To successfully obtain an original license a candidate must

* Submit CPA Original Licensure application and $50.00 nonrefundable fee within three years of receipt

* *Evidence one year of acceptable work experience.

* Submit official transcripts evidencing completion of a baccalaureate degree, plus an additional 30 semester hours/45 quarter hours of education in excess of the baccalaureate degree to include 12 semester hours/18 quarter hours of upper division accounting and 15 semester/22 quarter hours of upper division general business courses.

*Work experience shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant who is licensed by a state or territory of the United States and who has supervised the applicant. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice and constituted a substantial part of the applicant's duties.

The experience must either average at least twenty (20) hours a week over no more than one hundred and four (104) weeks or average no more than forty (40) hours a week over no more than fifty-two (52) weeks. Reasonable vacation time and sick leave or other required absences may be permitted. The supervisor, in her or his report to the Department, shall certify that the applicant rendered such services as are customarily performed by full-time, regularly employed staff employees for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) or more than one hundred and four (104) weeks. The sequence of the experience is considered immaterial, that is, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination, provided the two periods combined equal at least one year.

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[Florida_Candidate]

Hey I wanted to update this as I recently received my score report and it has details on it for what's required for licensure that looks slightly different than what they list online.

My score report says you must:

-submit CPA Original Licensure application and $50 fee within a year of receipt of your licensure package (which is automatically mailed to you once you pass all 4 sections)

-Score 80% on the Florida Laws and Rules Examination (I didn't know this!)

-Must complete and provide evidence of one year work experience starting AFTER completion of 120 semester hours exam sitting requirements

just an update 😀

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[RobG]

Florida DBPR wesbite fequently asked question: 10. Do I have to complete the Laws and Rules exam?

No, effective with the reestablishment period ending June 30, 2009 the exam is no longer required.

Whats the story with the experience requirement in the state? They changed the wording in the experience requirment law that basically says if you completed your education requirements before 12/31/08 and passed the CPA exam before 6/30/10, then you don't need to submit the work experience (which is completely different from everything else I read.) Does anyone know anything about this?

[Author]

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