The Uniform CPA Exam, administered by the American Institute of Certified Public Accountants (AICPA) is a prerequisite for earning the CPA certificate in Florida, as well as throughout the rest of the United States and its territories. The Uniform CPA Exam allows state boards of accountancy to determine a CPA candidate’s competence.

While the Uniform CPA Exam is the same throughout the United States, eligibility requirements for taking the exam vary from state to state. In Florida, to be permitted to take the CPA exam for the first time, a candidate must have successfully completed at least 150 semester hours of acceptable college credit as determined by the Florida Board of Accountancy, and must have earned at least a bachelor’s degree or its international equivalent.

To view a full list of requirements for taking the Uniform CPA Exam in Florida, please view the Florida Board of Accountancy’s website.

Requirements needed to pass the CPA Exam include the following:

• Initially sitting for all four parts of the exam

• Must pass at least two parts of the exam to receive any credit. If a minimum of two parts are not passed, the entire exam must be retaken. If two or more parts are passed, the remaining parts may be retaken at the examinee’s discretion. 

• Must pass all parts of the exam within five years

• If an applicant does not complete all parts of the exam within five years, he/she must reapply as a new applicant and retake the entire exam.

Once again, complete information about the examination and certification process for aspiring CPAs can be obtained at the Florida Board of Accountancy’s Web site.