Certified Public Accounting – Licensure by Endorsement

Licensure by Endorsement in Florida may involve one of five pathways. The following is a summary of those five pathways to help the applicant distinguish between the various paths. The summary is followed by general notes that an endorsement applicant is encouraged to read and become familiar with.

This summary is followed by five “Quick Guides” that provide more detail regarding the requirements and the documentation typically required to accompany an application for licensure by endorsement using one of the paths.

Summary of Five (5) pathways to apply for Licensure by Endorsement:

1. Transferring Examination Grades, Section 473.308(7) (a), F.S.– The applicant is not licensed and has not been licensed in another state or territory.
2. Currently licensed in Another State, Section 473.308(7) (b) 1, F.S.– The applicant holds a valid license to practice public accounting issued by another state or territory of the United States.
3. Currently licensed in Another State with at least five years of experience, Section 473.308(8), F.S. –Before the date of application for licensure by endorsement, the applicant must have at least five years of accounting work experience after licensure.
4. Currently licensed in Another State for at least ten years, Section 473.308(7) (3), F.S.–The applicant must have held a valid license to practice public accounting issued by another state or territory for at least 10 years before the date of application for licensure by endorsement.
5. Currently licensed in a foreign country with a mutual recognition agreement recommended by the IQAB, Section 473.308 (8), F.S.-Individuals who are currently licensed and in good standing in one of the countries listed in 61H1-27.001 (1) (k). F.A.C. and whose educational degrees are from an accredited institution recognized in their country and who have 5 years of work experience in public accountancy while being licensed may apply under this path as “IQAB Candidates”. The list of countries includes Australia, Canada, Hong Kong, Ireland, Mexico, New Zealand, Scotland, and South Africa.

To apply for Licensure by Endorsement click here.

General Notes:

• EDUCATION: We require official transcripts verifying completion of a baccalaureate degree and 150 semester hours from an accredited institution. Pathways 1 & 2 include specific accounting & business courses. We may require foreign transcripts to be evaluated by one of our Board approved evaluation services.
• ACCREDITATION: Most foreign universities outside the IQAB approved countries are not accredited by accrediting agencies acceptable to the Florida Board. (See List of Acceptable Accrediting Agencies at Certified Public Accounting – Education Requirements).

For domestic or foreign applicants with degrees from unaccredited universities, Florida offers a path to be deemed a graduate of a four-year accredited college or university. This path requires that an accredited college or university accept the applicant’s non-accredited baccalaureate degree and the applicant completes 15 semester hours or 22 quarter hours of graduate-level courses, at the accredited university. Of these 15 semester hours, at least 9 semester hours or 12 quarter hours must be in accounting with at least 3 of those semester hours or 4 quarter hours in taxation. Elementary accounting courses or their equivalent may not be used to satisfy the requirements of this rule. The applicant will be deemed a graduate of an accredited four-year college upon completion of these additional hours.

Additionally, Florida’s education requirements for licensure include the specific requirements of upper-division accounting courses to include:

• 3 semester hours or 4 quarter hours of financial accounting based upon the United States Generally Accepted Accounting Principles (GAAP).
• 3 semester hours or 4 quarter hours of taxation based upon United States federal and state laws.
• 3 semester hours or 4 quarter hours of business law courses based on United States federal and state laws.

Foreign applicants may not have satisfied these educational requirements as part of their coursework. Graduate-level courses used to satisfy the accreditation rule can also be used to satisfy the 9 semester or 12 quarter hours, of upper-division requirements (3 U.S. GAAP, 3 U.S. tax, 3 U.S. business law).

• INTERSTATE EXCHANGE INFORMATION: Please send the authorization form along with any required processing fees to each state board of accountancy in which you previously sat for the CPA exam and/or hold or held a license; even if the license is no longer active. Please check with your jurisdiction as some jurisdictions require you to request your Exam scores directly from NASBA.
• FEES: A $300 non-refundable fee is required with the application.

The following Quick Guides detail the requirements for each of the five pathways and the required documentation to accompany an application.

Quick Guide: Endorsement Pathway 1 – Transferring Examination Grades

Requirements:

1. The applicant has passed all four sections of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four sections.
2. The applicant must have a bachelor’s degree from an accredited college or university and 150 semester hours or 225 quarter hours of college education with a concentration in accounting and business to include:
   • 30 semester or 45 quarter hours of upper-division accounting to include:
     • coverage in auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting based on the United States Generally Accepted Accounting Principles (GAAP) and three (3) semester or four (4) quarter hours of taxation based on United States federal and state laws.
   • 36 semester or 54 quarter hours of general business to include:
     • Three (3) semester or four (4) quarter hours of business law based on United States federal and state laws.

Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 30 semester hours required, must be taken at the upper-division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989, will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.

c. The applicant must have at least one year of work experience commencing after completion of 120 semester or 180 quarter hours from an accredited college or university. The work experience must be verified by a licensed CPA. Refer to Section 473.308(4) (b), F.S for exemptions. The verifying CPA must be in good standing both during the applicant’s year of work experience and at the time of verification. The verifying CPA does not have to be your supervisor.

Documentation:

When applying under Pathway 1 please submit the following:

• The Licensure by Endorsement application along with the non-refundable $300 application fee.
• Official transcripts from an accredited college or university. For graduates of unaccredited colleges or universities, see the General Notes under Pathways to Endorsement.
• DBPR CPA 32 Verification of Work Experience form evidencing one (1) year of work experience commencing after completion of 120 semester or 180 quarter hours
• DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure form from each state in which you sat for a section of the exam.

Quick Guide: Endorsement Pathway 2 – Currently licensed in another State

Requirements:

1. The applicant must have passed all four sections of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on each section
2. The applicant must have a bachelor’s degree from an accredited college or university and 150 semester hours or 225 quarter hours of college education with a concentration in accounting and business to include:
   1. 30 semester or 45 quarter hours of upper-division accounting to include:
      • coverage in auditing, and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting based on the United States Generally Accepted Accounting Principles (GAAP) and three (3) semester or four (4) quarter hours of taxation based on United States federal and state laws.
   2. 36 semester or 54 quarter hours of general business to include:
      • Three (3) semester or four (4) quarter hours of business law based on United States federal and state laws.

   Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 30 semester hours required, must be taken at the upper-division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989, will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.

   c. The applicant must have at least one year of work experience commencing after completion of 120 semester or 180 quarter hours from an accredited college or university. The work experience must be verified by a licensed CPA. Refer to Section 473.308(4) (b), F.S for exemptions. The verifying CPA must be in good standing both during the applicant’s year of work experience and at the time of verification. The verifying CPA does not have to be your supervisor.
   d. The applicant must hold a current valid license to practice public accounting issued by another state or territory of the United States. This must be verified by an Authorization for Interstate Exchange of Examination and Licensure form from each state in which you hold or held a license.

   Documentation:

   When applying under Pathway 2, please submit the following:

   • DBPR CPA 3 Application for Licensure by Endorsement with the non-refundable $300 fee
   • Official transcripts from an accredited college or university. For graduates of unaccredited colleges or universities, see the General Notes under Pathways to Endorsement.
   • DBPR CPA 32 Verification of Work Experience form evidencing one (1) year of work experience commencing after completion of 120 semester or 180 quarter hours.
   • DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure form sent by the applicant to each state in which the applicant sat for the exam or holds or held a license.

   Quick Guide: Endorsement Pathway 3 – Licensed in Another State with at least five years of work experience

   Requirements:

   1. The applicant has passed all four sections of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four sections (or passed the IQEX with a grade of 75 or better for approved Chartered Accountants.)
   2. The applicant has a bachelor’s degree from an accredited college or university with a concentration in accounting and business.
   3. Before the date of application for licensure by endorsement, the applicant must have at least five (5) years of public, industry, academia, or governmental accounting experience, after licensure, as a Certified Public Accountant or approved Chartered Accountant. The work experience must be verified by a licensed CPA in good standing with any regulating body or chartered accountant recognized by the International Qualifications Appraisal Board (IQAB). The verifying CPA must be in good standing both during the applicant’s five years of work experience and at the time of verification. The verifying CPA does not have to be your supervisor.
   4. The applicant must have a valid license to practice public accounting issued by another state or territory of the United States. The applicant must submit the Authorization for Interstate Exchange of Examination and Licensure Information form to each state in which he/she hold or held a license. The form must be sent to the state board(s) to be completed. The applicant must hold a current active license in some state until he/she has been issued a license by the Florida Board of Accountancy.

   Documentation:

   When applying under Pathway 3, please submit the following:

   • DBPR CPA 3 Application for Licensure by Endorsement with the non-refundable $300 fee
   • Official transcript from an accredited college or university posting at least a baccalaureate degree in accounting or business.
   • For graduates of unaccredited institutions, see the General Notes under Pathways to Endorsement.
   • DBPR CPA 32 Verification of Work Experience form evidencing five (5) years of work experience commencing after licensure.
   • DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure form from each state in which you hold or held a license.

   Quick Guide: Endorsement Pathway 4 – Licensed in Another State for at least ten years

   Requirements:

   1. The applicant has passed all four sections of the AICPA Uniform Certified Public Accountant Examination, with a grade of at least 75 on all four sections.
   2. The applicant must have held a valid license to practice public accounting issued by another state or territory for at least 10 years before the date of application for licensure by endorsement.
   3. The applicant must hold a current active license to practice public accounting issued by another state or territory of the United States.
   4. The applicant must hold a current active license in some state until he/she has been issued a license by the Florida Board of Accountancy.

   Documentation:

   When applying under Pathway 4, please submit the following:

   • DBPR CPA 3 Application for Licensure by Endorsement with the non-refundable $300 fee
   • DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure form from each state in which you hold or held a license.

   The applicant must submit the Authorization for Interstate Exchange of Examination and Licensure Information form to each state in which he/she hold or held a license to be completed.

   Quick Guide: Endorsement Pathway 5 for “IQAB Candidates” – Open to Chartered Accountants and CPAs licensed in certain foreign countries

   Requirements:

   Florida recognizes the following countries with professional associations that have entered into mutual recognition agreements recommended by the U.S. International Qualifications Appraisal Board (IQAB) on behalf of the U.S. accounting profession. IQAB is a joint body of the AICPA & NASBA:

   Australia Canada Hong Kong Ireland Mexico New Zealand Scotland South Africa

   Applicant Requirements:

   Individuals who are currently licensed and in good standing in one of the above countries and whose educational degrees are from an accredited institution recognized in their country and who have 5 years of work experience in public accountancy while being licensed may apply under this path as “IQAB Candidates”. Applicants must pass the International Qualifications Examination (IQEX).

   Education: A baccalaureate degree in business or accounting conferred by a college or university accredited by the provincial education bodies or the equivalent educational accreditation body for that country is required. A list of these accreditation entities can be found using this link:
   Certified Public Accounting – Education Requirements

   Work Experience: The applicant must have 5 years of work experience in public accountancy in the IQAB approved country where they are licensed and in good standing. All experience used as a basis for satisfying the requirement must be while licensed as a certified public accountant or chartered accountant. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice constituting a substantial part of the applicant’s duties.

   IQEX: Candidates must submit an application & fees to NASBA to sit for the IQEX. NASBA processes applications to take the IQEX, issues notices to sit, and transmits exam scores to the Florida Board.

   Social Security Number: All applicants for Florida licensure must have a valid U.S. social security number.

   Documentation:

   When applying, submit the following:

   • DBPR CPA 3 Application for Licensure by Endorsement and non-refundable $300 fee
   • Official transcripts showing a baccalaureate degree in accounting or business
   • Evaluation of Applicant’s transcript, completed by a Board-approved evaluation service.

   See a list of approved service providers at Board Approved Evaluation Services

   • DBPR CPA 32 Verification of Work Experience form evidencing five (5) years of work experience commencing after licensure–the verification form must be signed by a certified public accountant or chartered accountant who was licensed during the time of work and who is currently licensed in the practice of public accountancy or its equivalent.
   • Proof from NASBA showing passing the IQEX.