CPA Exam & Licensure

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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 Process


Here are some helpful tips to navigate the process of sitting for the exam and obtaining licensure:

Exam Review Courses


The CPA Exam is one of the most important and rigorous exams you will take so you want to make sure you do everything possible to pass it. Taking a review course is a great way to ensure success. The resources noted below provide seminars and self-study designed to help you study the way that works best for you, to help you pass the CPA Exam.

The FICPA does not publish examination review materials nor endorse any specific review method or course. To obtain advice on various review courses, speak to faculty members or colleagues. Also contact the vendor(s) for more information on their specific products.

Membership has its benefits! We have partnered with these providers to offer special discounts to FICPA members on their CPA Exam Review Courses.

Image: Gleim CPA Review  

Gleim CPA Review
FICPA members receive an exclusive 20% discount on Gleim CPA Review. Gleim CPA Review includes Access Until You Pass™, the largest test banks available, and personalized exam support. The Gleim CPA Review System also includes Gleim Instruct, a video series led by professional educators. Since 1974, Gleim has helped millions of candidates pass their exams and move forward in their careers. Access this today by going to Gleim's CPE catalog. Please note the discount will show on the final page of the checkout process.

Image: SurgentKolar CPA Review  

Surgent CPA Review
Surgent CPA Review can help students prepare for the CPA Exam-either during or after their undergraduate or graduate education. Our 100% online course utilizes a state-of-the-art adaptive learning platform that shortens study time and improves retention allowing students to prepare and pass faster! Enrollment includes access to the online system and its 350+ lectures, a test bank of more than 6,000 multiple-choice questions, 250 simulations, textbooks, customized study guides, complete practice exams, and a study planner. FICPA members receive a 20% discount on their full course or individual course purchase. Contact to request the discount code.

Image: Roger CPA Review  

Roger CPA Review
FICPA members qualify for exclusive savings of up to $434 from Roger CPA Review! Receive 15% off all Courses and Products, from full service Course Packages, study tools such as Flashcards, Audio Lectures, and more! 20% off “per-part” enrollments available by contacting Toni Williams ( Simple, no-fee financing options available. Explore all courses and products and save at

Image: Wiley  

Wiley CPAexcel
Everything you Need to Pass the CPA Exam. Period. Wiley CPAexcel is your complete solution for CPA Exam success.  Get the latest CPA review materials with unlimited updates.  FICPA Members qualify for a 20% discount on all Wiley CPAexcel products.  Find out more in our brochure.

Other providers who do not offer FICPA discounts
Becker CPA Review
MicroMash CPA Review
(800) 272-7277
Bisk Online CPA Review
(800) 404-7231
The Tutorial Group, Inc.
(800) 435-3769
(888) 885-5669
Wiley CPA Review
(800) 272-2100
(703) 373-7585

Questions & Answers

Q: Can someone evaluate my transcript to determine if all of my courses are acceptable?

A: No, the FICPA does not evaluate transcripts and the Florida Board of Accountancy will only evaluate transcripts during official application processing. If an applicant has questions concerning courses/classes, they should contact the Accounting Division of their college/university.

Q: What is the difference between taking the CPA exam and licensure?

A: These two concepts are often confused. Taking the exam is the first step. Under the new law, you will be qualified to take the exam after completing 120 hours. In order to be licensed, and thus, to be called a CPA, you must pass all four sections of the CPA exam, complete an additional 30 hours of coursework and have one year of work experience under the supervision of a CPA. The last step is to make a separate application to the BOA for licensure and pass the BOA's laws and rules exam.

Q: Must I complete my baccalaureate degree prior to taking the exam?

A: No. You may take the exam prior to completing your degree. However, you must complete your baccalaureate degree prior to licensure. In fact, if you are on financial aid, you may benefit from delaying your degree completion so that you remain eligible for aid. Check with your financial aid advisor.

Q: How many accounting and business hours will be required in the 120 hours needed to take the exam?

A: The answer depends upon the rules promulgated by the BOA. However, it is likely that you may not have to complete all 36 accounting hours and 39 hours of business core classes prior to taking the exam.

Q: Is it possible to successfully pass a section of the CPA exam without all the relevant coursework if I complete a CPA review program?

A: Yes, but it is not wise. It would be better to wait until completing the relevant coursework before taking each section. This will make it much easier to pass. Remember that a CPA review program is only a review. It not designed to be the place to first learn large amounts of material that should have been covered in coursework.

Q: Should I take sections of the exam while still in school?

A: Certainly! However, preparing for the CPA exam takes time, and taking the exam is exhausting. Plan your workload realistically.

Q: How long do I have to complete all sections of the exam?

A: Florida law requires an 18-month “rolling window” in which to complete all sections of the exam once you pass a section of the exam. You will lose credit for any section that you passed more than 18 months before. Carefully plan for this window, and try to take all sections of the exam within a reasonable amount of time. We recommend taking all sections within one year, allowing yourself time to retake any section(s) that you did not pass on the first try, and avoiding the loss of credit for sections you successfully passed.

Q: Assume I pass all four sections of the exam but have not yet completed all my 150 hours. I'm tired of school! Could I take a break from school?

A: Yes. However, why would you want to delay your licensure? Obtaining the CPA license is a major professional accomplishment that will increase your marketability and enable you to earn more money! Don't put it off, no matter how tired you are of school. You don't want to be one of the students who “just took a break from school” but never returned. Complete your 150 hours while school is a normal part of your life, and before life catches up with you. You will be glad you did!

Q: Should I complete my one year of work experience prior to taking the exam? Maybe the experience will help me pass.

A: While you may complete your experience prior to taking the exam, we do not recommend delaying your coursework to do so. The CPA exam is based on the material you have studied in your coursework. It is unlikely that actual work experience will help you to pass more quickly or with a higher score.

Q: I have completed the required hours of accounting and general business subjects. I still need some additional hours. May I take any courses that I would like?

A: Yes, as long as those hours are from an accredited college or university, not a vocational program, and do not duplicate courses you have already earned.

Useful Links


CPA Exam Candidate Bulletin
Learn more about the CPA Exam
The Uniform CPA Examination Alert And Recent Changes To The CPA Exam
Apply for the CPA Exam
Schedule your CPA Exam
Study And Prepare For The CPA Exam: CBT-e tutorial