How to become a CPA in Georgia? Key Requirements and Step by Step

Certified Public Accountants are one of the most decorated professionals of the accounting profession. These are individuals that go through years of formal education and training to get their licenses.

They have to meet their respective state’s accountancy board’s requirements to do so. Once they get their CPA license, they can work in the profession without any restrictions.

Aspiring CPAs in Georgia must conform with the Georgia State Board of Accountancy’s policies to get their license. The overall process is similar to all other states.

However, the specific requirements within each step of this process may differ. For aspiring CPAs, it is crucial to meet all of those requirements to get their CPA license.

How to become a CPA in Georgia?

The CPA license process in Georgia is similar to other states. Aspiring CPAs start with obtaining formal education. Once they do so, they sit for their Uniform CPA Exam.

This exam consists of several sections, each of which they must pass. Next, they go through a period of professional experience. Along each of these steps, they fulfill the Georgia State Board of Accountancy’s requirements. Once they do so, they can apply for their CPA license.

Educational Requirements

Obtaining formal education is of the utmost importance for aspiring CPAs. This education not only allows them to get a degree but also helps them with their CPA license.

Through the knowledge that they acquire, aspiring CPAs can work in the accounting profession. However, they must ensure their education meets the Georgia State Board of Accountancy’s requirements.

The Georgia State Board of Accountancy requires aspiring CPAs to go through four-year school. During this period, they must obtain at least a bachelor’s degree and completed 150 semester hours of college credit.

This education must come from enrollment in an accredited college or university. However, there are two exceptions.

Firstly, candidates who have completed their formal education or are in the process of doing so can also apply. However, they must get the Georgia State Board of Accountancy’s approval first.

Secondly, students who have acquired education from outside the US may also apply. However, they must get their credentials evaluated by the NASBA International Evaluation Services.

Aspiring CPAs must also take the right classes, which must meet the following requirements.

  • It must include 30 semester hours of above elementary-level accounting courses and 24 semester hours of general business courses.
  • It may include CPA review courses, Online or correspondence offered at accredited colleges or universities if they have received credit for them.
  • It may include an accounting internship up to two courses on their transcript.
  • It may include upper-level undergraduate accounting courses that aspiring CPAs have taken at a two-year or junior college. However, they must have received credit for them at a four-year college or university.
  • It must not include CLEP or commercial CPA review courses.

Uniform CPA Exam

Aspiring CPAs who have completed at least 120 semester hours of college credit can then apply to take the Uniform CPA Exam.

However, they must have completed at least 20 semester hours in upper-level courses in accounting. They must also go through the following process to take the exam.

  • Aspiring CPAs must register with the CPA Examination Services, either online or through a downloaded application form. They must also include the following with their application.
    • An official college transcript.
    • Any foreign evaluation forms or ADA Accommodation form if required.
    • Application fees through a check, money order or credit card.
  • Aspiring CPAs must then schedule their exam once they receive their Notice to Schedule. They can do so through Prometric’s website and choose one of the eight approved locations in the state.

Experience Requirements

The last step for aspiring CPAs is to complete on year (or 2,000 hours) of accounting experience. This experience must meet the Georgia State Board of Accountancy’s requirements, which are as below.

  • It must be in one or a combination of the following areas.
    • Business
    • College teaching
    • Government
    • Industry
    • Public accounting
  • It must occur within one year of the CPA licensure process.
  • It must not include clerical functions such as account analysis of information, mathematical calculations or recording transactions in the general ledger.
  • It must be verified by a licensed CPA.
  • It must not include self-employment or experience gained during the educational period.

Aspiring CPAs must also meet the board’s requirements for the respective area where they get a job. Once they complete their experience period, they must complete the Certificate of Experience. They must also ask their supervising CPA to verify it.

Summary

Given below is a summary of how to become a CPA in Georgia.

  • Prospective CPAs must start the process by obtaining formal education. This education must meet the Georgia State Board of Accountancy’s requirements.
  • They must apply for the Uniform CPA Exam through the CPA Examination Services and pass each section of the exam.
  • Lastly, they must complete a period of professional experience, which satisfies the Georgia State Board of Accountancy’s requirements.
  • After all of these, they can apply for their Georgia CPA license.

References

  1. “Georgia State Board of Accountancy” – https://gsba.georgia.gov
  2. “Forms” – https://gsba.georgia.gov/forms
  3. “Georgia | NASBA” – https://nasba.org/licensure/nasbalicensing/georgia-2/

How to become a CPA in Delaware? Requirements, and Step by Step

Aspiring CPAs across the US have to obtain their license in the field to work. It allows them to work on more advanced tasks and get better jobs.

One of the reasons for this is that CPAs are professionals of the accounting trade with high standards. These standards come from underlying education and experience.

Each state in the US has a specific accountancy board that overlooks the licensure process for CPAs. The responsibility of these boards is to regulate the licensure procedure in the state.

Similarly, they must ensure that only suitable candidates get a CPA license. The board that overlooks this process in Delaware is the Delaware State Board of Accountancy.

How to become a CPA in Delaware?

Aspiring CPAs in Delaware have to meet the Delaware State Board of Accountancy’s requirements to get their license. Firstly, the board requires aspiring CPAs to acquire an education that has a specific standard. Next, these CPAs have to prepare for their Uniform CPA Exam.

Once they sit for their Uniform CPA Exam and pass it, aspiring CPAs must obtain professional experience. This experience also has to conform to the standards set by the Delaware State Board of Accountancy. Once aspiring CPAs go through this process, they can apply for their Delaware CPA license.

Educational Requirements:

Obtaining formal education to become a CPA in Delaware is crucial. All states require CPAs to have proper education that allows them to acquire relevant knowledge.

This knowledge must come in accounting, business, and other related fields. Once aspiring CPAs go through this process, they can pass their Uniform CPA Exam.

The education, however, must conform to some standards. These standards come from the Delaware State Board of Accountancy. Therefore, aspiring CPAs must ensure their education meets the following requirements set by the board.

  • Aspiring CPAs must enroll in a Delaware university or college that allows them to complete a minimum of a bachelor’s degree and 150 semester hours of a college education.
  • However, that does not mean they have to start afresh. Those who have already completed the above requirement or gone through it can also apply. However, the Delaware State Board of Accountancy must approve it first.
  • Similarly, those who have obtained education from outside the US can also apply. However, they must get an evaluation of their credentials from the Foreign Academic Credentials Services, Inc. or NASBA International Evaluation Services first/
  • Aspiring CPAs must also enroll in proper classes. It must include 24 semester hours of accounting courses. These must consist of auditing, financial accounting, and federal taxation courses.
  • They may also include online courses, given that they receive credit for them at regionally accredited US universities.
  • Unlike some other states, correspondence, CLEP, and CPA review courses are not acceptable in Delaware.

Uniform CPA Exam:

As with any other state, the next step for aspiring CPAs is to register for the Uniform CPA Exam. This exam tests the applicant’s knowledge of the relevant accounting areas.

Similarly, it consists of several sections, each of which applicants have to take and pass. Aspiring CPAs must go through the following process to register for the exam.

  • Aspiring CPAs must apply through the CPA Examination Services (CPAES) either online or through a downloaded application form. They must also submit the following with their application.
    • An official college transcript.
    • A completed, notarized and signed Attestation Form.
    • International Evaluation or ADA Accommodation form if necessary.
  • They must schedule their exam after receiving their Notification to Schedule.

Experience Requirements:

Lastly, aspiring CPAs must meet the Delaware State Board of Accountancy’s experience requirements. Only those who have passed the Uniform CPA Exam can complete this process. It includes the following criteria.

  • Aspiring CPAs must complete the Professional Ethics: The AICPA Comprehensive Course.
  • They must complete one year of accounting experience under Delaware law. Similarly, it must involve providing advice or services in one or a combination of the following areas.
    • Accounting skills
    • Attest skills
    • Compilation skills
    • Consulting skills
    • Financial advisory skills
    • Management advisory skills
    • Tax skills
  • The experience must be in one of the following areas.
    • Academia
    • Government
    • Industry
    • Public Practice
  • The experience must have occurred within the last 10 years of the application for licensure.
  • Aspiring CPAs must submit an affidavit from each employed through a completed and notarized Affidavit of Work Experience.

Summary:

Given below is a summary of how to become a CPA in Delaware.

  • Aspiring CPAs must obtain formal education that meets the Delaware State Board of Accountancy’s requirements.
  • They must sit for each section of the Uniform CPA Exam and pass them.
  • They must fulfill the Delaware State Board of Accountancy’s experience requirements.
  • They must apply for their certificate or Permit to Practice.

References:

  1. “Board of Accountancy” – https://dpr.delaware.gov/boards/accountancy/
  2. “CPA Permit to Practice” – https://dpr.delaware.gov/boards/accountancy/newpermit/
  3. “Forms” – https://dpr.delaware.gov/boards/accountancy/forms/
  4. “Delaware | NASBA” – https://nasba.org/exams/cpaexam/delaware/

How to become a CPA in Hawaii? Requirements and Step by Step

The Hawaii Board of Public Accountancy handles the CPA licensure procedure in Hawaii. Prospective CPAs looking to get their Hawaii CPA license must register with the board to do so.

While the steps to becoming a CPA in any state across the US are the same, the specific requirements may differ. These requirements come from each state’s accountancy boards.

How to become a CPA in Hawaii?

Like other states, prospective CPAs in Hawaii must start their licensure journey by obtaining formal education. Next, they must sit for the Uniform CPA Exam, which they must pass with satisfactory scores.

Lastly, they must go through a period of professional experience. During all these steps, they must satisfy the Hawaii Board of Public Accountancy’s requirements. Once they do so, they can apply for their CPA license in Hawaii.

Educational Requirements

For aspiring CPAs, understanding the fundamentals of accounting is crucial. They can do so by obtaining a formal education in an accounting program.

Through this education, they can not only get a degree but also understand the basics of accounting. Aspiring CPAs must ensure their education meets the Hawaii Board of Public Accountancy’s requirements, which are as below.

  • Aspiring CPAs enroll in an accredited college or university in Hawaii that offers an accounting program. Similarly, they must complete at least a bachelor’s degree and 150 hours of college credit.
  • The board also accepts those who have already completed their education or are in the process of doing so. However, this education is subject to approval from the board.
  • Similarly, aspiring CPAs with education from a foreign university can also apply. However, they must get their credentials evaluated by the NASBA International Evaluation Services.
  • Aspiring CPAs must take the right classes according to the Hawaii Board of Public Accountancy’s requirements. The 150 semester hours requirements must include the following.
    • 24 semester hours of courses in accounting, of which 18 must be in upper-division undergraduate- or graduate-level accounting courses. It may include the following subjects.
      • Auditing
      • Financial Accounting
      • Managerial Accounting
      • Taxation
    • 24 semester hours of upper-division undergraduate- or graduate-level business-related courses, which may be accounting or non-accounting. These may include the following.
      • Business ethics
      • Business law
      • Communication skills
      • Computer science
      • Economics
      • Finance
      • Globalization
      • The legal and social environment of business
      • Marketing
      • Organizational, individual, and group behavior
      • Quantitative applications in business
      • Total quality management
  • Aspiring CPAs may include correspondence, online, or community college courses in their education. However, they must have received credit for them from an accredited college.

Uniform CPA Exam

Once aspiring CPAs complete their educational period, they must prepare for the Uniform CPA Exam. There are some requirements that they must meet first, though. These consist of the following criteria.

  • Aspiring CPAs must have completed at least 18 semester hours of upper-level undergraduate (or graduate) level courses in accounting or audit.
  • Those still in college must get a statement from a college official stating they will graduate within 120 days of the exam.
  • Those who have earned a bachelor’s degree in accounting from a foreign university or college must have an evaluation by an approved foreign evaluation agency. Similarly, they must have a letter of acceptance into a graduate program from an accredited college or university in the US.

Once aspiring CPAs meet the requirements above, they must go through the following process to sit for the Uniform CPA Exam.

  • Aspiring CPAs must register with the CPA Examination Services (CPAES) either online or offline. They must also submit the following with the application.
    • An official college transcript in a sealed envelope.
    • Payment by certified check or money order to the CPAES or credit card if online.
    • Foreign evaluation or ADA accommodation form if necessary.
    • Those still in college must complete a Certificate of Enrollment form.
  • Aspiring CPAs must then schedule their exam once they receive their Notice to Schedule.

Experience Requirements

Aspiring CPAs must finally go through the Hawaii Board of Public Accountancy’s experience requirements to get their CPA license. They can choose between one of the two pathways for obtaining this experience, which is as below.

  • Aspiring CPAs must complete 1500 chargeable hours in auditing while working in a public accounting firm as a full-time employee. This experience must involve the use of Generally Accepted Principles (GAAP) and Generally Accepted Auditing Standards (GAAS).
  • Or, they must complete two years of professional experience as a full-time employee in one of the following areas.
    • Academia/Education
    • Government
    • Private industry or private sector
    • Public accounting practice
  • Aspiring CPAs must complete their portion of the Certification of Public Accountancy Experience form and have their supervisor complete the rest. They must then return it to the board with their Application for License-CPA packet.

Summary

Given below is a summary of how to become a CPA in Hawaii.

  • Aspiring CPAs must meet the Hawaii Board of Public Accountancy’s educational requirements.
  • They must then register for the Uniform CPA Exam with the CPAES and pass each section of it.
  • Then, they must go through one of the Hawaii Board of Public Accountancy’s options for experience requirements.
  • Lastly, they must apply for their Hawaii CPA license.

References

  1. “Board of Public Accountancy” – https://cca.hawaii.gov/pvl/boards/accountancy/
  2. “Board of Public Accountancy Application Forms & Publications” – https://cca.hawaii.gov/pvl/boards/accountancy/application_publications/
  3. “Hawaii | NASBA” – https://nasba.org/exams/cpaexam/hawaii/

How to become a CPA in Connecticut? Key Requirement and Step by Step

Prospective CPAs in Connecticut must earn their CPA license before practicing in the field. This process requires them to go through three steps to do so.

These include education, exam, and experience. Similarly, aspiring CPAs must also register with the Connecticut State Board of Accountancy. This board handles the licensure process for CPA licenses in Connecticut.

How to become a CPA in Connecticut?

Prospective CPAs in Connecticut must start their licensure journey by obtaining formal education. Once they do so, they must prepare for the Uniform CPA Exam and pass it.

Next, they must go through a period of practical experience in Connecticut. These steps are similar to other states. However, the Connecticut State Board of Accountancy has some specific requirements that aspiring CPAs must satisfy.

Educational Requirements

Obtaining formal education is the backbone of working as a CPA. This education prepares aspiring CPAs to pass their Uniform CPA Exam. Similarly, it allows them to learn the basics of the accounting profession.

This knowledge can then help them with their professional experience. During the educational period, aspiring CPAs must satisfy the Connecticut State Board of Accountancy’s following requirements.

  • Aspiring CPAs must enroll in Connecticut university or college in an accounting program. Candidates who have already do so or graduated can also apply. However, their application is subject to approval from the board.
  • Similarly, aspiring CPAs that have completed their education from a university outside the US can apply. However, their credentials must be equivalent to the board’s requirements. They must get their credentials evaluated by a member agency of the National Association of Credential Evaluation Services.
  • Aspiring CPAs must also complete at least a bachelor’s degree and 150 semester hours. During this period, they must enroll in the right courses, which must include the following.
    • 36 semester hours of courses in accounting.
    • 30 semester hours of courses in business administration or economics. These may include the following.
      • Business finance
      • Business law
      • Business statistics
      • Commercial law
      • Financial management
      • Managerial finance
      • Marketing strategies
      • Organizational behavior
      • Principles of management
      • Principles of marketing
    • 60 semester hours of courses in general education.
    • The rest of the hours may include any for-credit courses according to the applicant’s choosing.
  • The board accepts accredited online programs as well. Community college courses are also acceptable, given that they come from an accredited institution. Correspondence and CLEP courses are also applicable if they are from an accredited college.

Uniform CPA Exam

Next, aspiring CPAs must apply for the Uniform CPA Exam. This exam consists of several sections, each of which they must sit for and pass with satisfactory scores.

Aspiring CPAs who have completed at least 46 semester hours of accounting and business courses can apply for the exam. However, they must have completed at least one course in business law, finance and economics each.

Aspiring CPAs must go through the following process to apply for their Uniform CPA Exam.

  • Aspiring CPAs must apply through the CPA Examination Services (CPAES) either online or through a downloaded application. They must also include the following with their application CPAES.
    • Their official college transcript, which they must request their college to send directly to the CPAES.
    • Any requests for disability accommodations if applicable.
    • A signed application form.
    • The applicable examination and application, payable through money order or credit card.
  • Aspiring CPAs must schedule their exam after receiving their Notification to Schedule.

Experience Requirements

The last step for aspiring CPAs is to meet the Connecticut State Board of Accountancy’s experience requirements. Only those who have passed their Uniform CPA Exam can complete this process. Similarly, the experience must meet the following criteria.

  • Aspiring CPAs must pass the AICPA Professional Ethics for CPAs self-study course.
  • They must satisfy the board’s accounting experience requirements. The experience must meet the following conditions.
    • It may be volunteer, internship or paid, given that it is supervised by a CPA who has held a license or certificate for at least three years.
    • It must allow aspiring CPAs must accomplish two years (or 104 weeks) of full-time work experience in accounting. During this period, they must work in a position that allows them to use the Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS).
    • It must be in one of the following.
      • Government practice
      • Industry
      • Public practice
    • It must involve one or a combination of competencies related to the area in which they work.
  • Aspiring CPAs must ask their supervising CPA to complete the CPA Certificate Experience Verification form and sed it to the board.

Summary

Given below is a summary of how to become a CPA in Connecticut.

  • Aspiring CPAs must complete a period of formal education that meets the Connecticut State Board of Accountancy’s requirements.
  • They must register for their Connecticut Uniform CPA Exam and pass it.
  • They must meet the Connecticut State Board of Accountancy’s experience requirements.
  • They must apply for their Connecticut CPA license.

References

  1. “Department of Consumer Protection” – https://portal.ct.gov/DCP
  2. “State Board of Accountancy” – https://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational-Boards/State-Board-of-Accountancy
  3. “CPA Educational Requirements” – https://portal.ct.gov/DCP/License-Services-Division/License-Division/CPA-Educational-Requirements
  4. “Applications and Instructions” – https://portal.ct.gov/DCP/License-Services-Division/All-License-Applications/License-Permit–Registration-Forms
  5. “Connecticut | NASBA” – https://nasba.org/exams/cpaexam/connecticut/

How to become a CPA in Colorado? Key Requirement and Step by Step

Aspiring CPAs in Colorado have to get a CPA license in the state to practice in their trade. All CPAs have to register with the Colorado State Board of Accountancy to do so.

The board handles all licensure processes for any CPA licenses in the state. Aspiring CPAs must also fulfill the requirements set by the board in three different steps, including education, exam, and experience.

How to become a CPA in Colorado?

Aspiring CPAs in Colorado have to start their CPA licensure journey by obtaining formal education. Next, they have to sit for the Uniform CPA Exam in the state and pass it with satisfactory results.

Next, they must go through a practical experience period in the state. For each of these steps, aspiring CPAs must fulfill the requirements set by the Colorado State Board of Accountancy.

Educational Requirements

Aspiring CPAs must understand the basics of accounting before getting their license. The goal for these candidates is to acquire formal education first.

This education can then help them down the line with their exam and practical experience. As mentioned, there are some requirements for them to satisfy. These come from the Colorado State Board of Accountancy and include the following.

  • Aspiring CPAs must enroll in a college or university that offers accounting programs in Colorado. During this period, they must complete a bachelor’s degree.
  • Some aspiring CPAs may have already enrolled in or graduated from a college. However, they can still apply to the board. Before doing so, they must ensure the Colorado State Board of Accountancy will accept their credentials.
  • Some aspiring CPAs that have completed education from outside the US may also be applicable. However, they must get an evaluation from a member agency of the National Association of Credential Evaluation Services.
  • Aspiring CPAs must also register for the right courses in one of the three scenarios from the board. These scenarios depend on the date when they received their bachelor’s degree and applied for certification.
  • For aspiring CPAs applying for certification after 2015, it is crucial to get a bachelor’s degree. Similarly, they must complete additional 30 hours of non-duplicative courses or a higher degree. They must also include the following in their semester hours.
    • 27 semester hours of accounting courses that are upper-division. These may include the following.
      • Accounting ethics
      • Accounting research and analysis
      • Accounting information systems
      • Accounting theory
      • Financial accounting/reporting for government and nonprofit entities
      • Financial accounting/reporting for business organizations
      • Fraud examination
      • Financial statement analysis
      • Managerial accounting
      • Cost accounting
      • Internal controls and risk assessment
      • Tax research and analysis
      • Taxation
      • 6 semester hours of accounting courses. Of these, 3 semester hours must be in auditing courses related to the Generally Accepted Accounting Principles (GAAP). The rest may be in one of the following.
        • Advanced auditing
        • Another subset of basic auditing
        • Fraud
        • Information technology auditing
      • 3 semester hours in an accounting ethics course.
    • 27 semester hours in business administration courses that are upper-division. These must include the following.
      • 3 semester hours must be in the following areas.
        • Accounting communications
        • Business communications
        • Technical communications
      • The remaining semester hours may include the following courses.
        • The behavior of organizations, persons, and groups
        • Business communications
        • Business ethics
        • Business law
        • Computer information systems
        • Economics
        • Finance
        • The legal and social environment of business
        • Management
        • Marketing
        • Quantitative applications in business
        • Statistics
      • 30 additional semester hours must come within five years of passing the Uniform CPA Exam.

Uniform CPA Exam

The next step for aspiring CPAs is to sit for their Uniform CPA Exam. They must go through the following process to do so.

  • Aspiring CPAs must register with CPA Examination Services. They must also submit the following documents with their application.
    • Their official and original college transcripts.
    • A completed and signed Colorado First-Time application for the exam.
    • A completed and signed Affidavit of Eligibility and a copy of their identification.
    • A completed, signed, and notarized Attestation form.
    • The required application fees.
    • For those still enrolled in college, it must also include a Certificate of the Enrollment Form.
  • They must then schedule their exam after receiving their Notice to Schedule. There are four locations where they can register.

Experience Requirements

Lastly, aspiring CPAs must meet the experience requirements of the Colorado State Board of Accountancy. Candidates have the option to choose the Education in Lieu of Experience option.

It is only applicable to those who have a bachelor’s degree with 150 semester hours, of which 45 semester hours are in accounting courses and 36 semester hours are in business administration courses.

If they don’t have the above requirements, they must go through one year (or 1,800 hours) of supervised work experience. It must satisfy the following criteria.

  • It must include full- or part-time experience obtained not more than five years before applying for certification.
  • It must be verified by a licensed CPA from either Colorado or other states.
  • It must be in one of the following areas.
    • Academia
    • Government
    • Private Industry
    • Public Accounting

Aspiring CPAs must also submit a Certificate of Experience from each of their employers if they go for the second option.

Summary

Given below is a summary of how to become a CPA in Colorado.

  • Aspiring CPAs must meet the Colorado State Board of Accountancy’s educational requirements.
  • They must sit for the Colorado Uniform CPA exam.
  • They must meet the Colorado State Board of Accountancy’s experience requirements.
  • They must apply for their Colorado CPA license.

References

  1. “Colorado Board of Accountancy” – https://dpo.colorado.gov/Accountancy
  2. “Colorado | NASBA” – https://nasba.org/exams/cpaexam/colorado/

How to become a CPA in Florida?

Florida allows aspiring CPAs to get their licensure through the Florida Board of Accountancy. The board operates under the Department of Business & Professional Regulation.

Every aspiring CPA must meet the board’s requirements for each step of their CPA licensure journey. Once they do so, they can apply for a license to work in the state.

How to become a CPA in Florida?

Aspiring CPAs in Florida have to follow the same steps for getting their CPA license. This process starts with acquiring formal education. Next, it involves registering for the Uniform CPA Exam in the state and passing it.

Lastly, it includes getting professional experience in the field. Aspiring CPAs must meet the Florida Board of Accountancy’s requirements in each step.

Educational Requirements

Aspiring CPAs must start their professional CPA licensure journey by obtaining formal education. This education must be an accredited college or university that offers an accounting program.

Through the knowledge acquired in this period, aspiring CPAs can understand the fundamentals of the accounting profession.

Aspiring CPAs must ensure their education meets the requirements set by the Florida Board of Accountancy. These requirements from the board include the following.

  • Aspiring CPAs must complete an accredited college or university’s accounting program. Similarly, they must complete a bachelor’s degree and 150 semester hours (or 200 quarter hours) of a college education.
  • An unaccredited college education may also be acceptable. However, aspiring CPAs must admit to a graduate program and complete at least 15 semester hours from an accredited institution. These 15 hours must include 3 hours of graduate-level tax courses and 6 of other graduate-level accounting courses.
  • Aspiring CPAs must choose the right classes. These must include the following.
    • 36 semester hours (or 54 quarter hours) in upper-division accounting courses with at most 3 semester hours (or 4 quarter hours) of an internship. Similarly, it must be in one of the following areas.
      • Auditing
      • Accounting info systems
      • Cost/Managerial accounting
      • Financial accounting
      • Taxation
    • 39 semester hours (or 58 quarter hours) of courses in general business. Of these, 6 semester hours (or 8 quarter hours) must be in business law and cover topics such as contracts, torts, and Uniform Commercial Code. Similarly, it must meet the following requirements
      • It must not include more than 9 semester hours (or 8 quarter hours) of computer courses.
      • It must not include 6 semester hours (or 13 quarter hours) in upper-division statistics courses.
      • It may include either general business courses or accounting courses.
      • It must not include CLEP courses but may consist of AP courses if aspiring CPAs have received credit for them.

Uniform CPA Exam

Next, aspiring CPAs must register for the Uniform CPA Exam. Those who have completed 120 semester hours (or 160 quarter hours) of the total requirement can take the Uniform CPA Exam. However, they must meet the following criteria.

  • They must have completed 24 semester hours (or 36 quarter hours) in upper-division level accounting education, including the following.
    • Accounting information systems
    • Auditing
    • Cost and managerial accounting
    • Financial accounting
    • Taxation
  • They must have completed 24 semester hours (or 36 quarter hours) in general business education. Of these, 21 must be at an upper-division level. Similarly, it must include at least 6 semester hours (or 8 quarter hours) of business law courses.

Once they meet these requirements, aspiring CPAs must go through the following process to register for the Uniform CPA Exam.

  • Aspiring CPAs must register with the CPA Examination Services (CPAES) either online or offline. They must also pay a fee for each section of the exam along with an application fee. It is payable to the Department of Business and Professional Regulation through check or credit card.
  • Aspiring CPAs must get the Department of Business and Professional Regulation’s approval. Once they do so, they must contact the CPAES office.
  • They must then schedule their exam in the state after receiving their Notice to Schedule.
  • They must pass each section of the Uniform CPA Exam with at least a 75% score.

Experience Requirements

Lastly, aspiring CPAs must meet the Florida Board of Accountancy’s experience requirements. The board requires them to have at least one year of work experience that meets the following criteria.

  • It must involve the use of the following skills or services.
    • Accounting
    • Attest
    • Compilation
    • Consulting
    • Financial advisory
    • Management advisory
    • Tax
  • It may include at least 20 hours of work a week over at most 104 weeks. Similarly, it may consist of 40 hours of work a week over at most 42 weeks.
  • It must be verified by a licensed CPA or chartered accountant, recognized by the International Qualifications Appraisal Board (IQAB).
  • It must be in one of the following areas.
    • Academia
    • Government
    • Industry
    • Public Practice
  • Aspiring CPAs must document their work experience using the Verification of Work Experience form. It must include verification from their supervising CPA.

Summary

Given below is a summary of how to become a CPA in Florida.

  • Aspiring CPAs must acquire formal education according to the Florida Board of Accountancy’s requirements.
  • They must sit for their Florida Uniform CPA Exam.
  • They must then work in a professional environment and meet the board’s requirements.
  • Lastly, they must apply for their Florida CPA license.

References

  1. “Department of Business & Professional Regulation” – http://www.myfloridalicense.com/dbpr/
  2. “Certified Public Accounting” – http://www.myfloridalicense.com/DBPR/certified-public-accounting/
  3. “Florida | NASBA” – https://nasba.org/exams/cpaexam/florida/