Initial License/License by Endorsement-Transfer of Grades. Initial license applications are only available for applicants that have passed all sections of the Uniform CPA Examination in Florida. The Florida State Board of Accountancy will mail the Initial CPA licensure package to applicants after they have received confirmation of successful completion of the Uniform CPA Examination. License by Endorsement - Transfer of Grades is available to applicants that have passed the CPA exam in another state or jurisdiction, but are not licensed in any jurisdiction.

MILITARY BENEFIT: The Florida Department of Business & Professional Regulation offers Military Fee Waivers and Licenses for Military Spouses.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Licensure by Endorsement. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and planning to relocate to Florida needs to apply for a Licensure by Endorsement. Florida allows Licensure by Endorsement for applicants currently licensed in any foreign jurisdiction which is approved by the International Qualification Appraisal Board (IQAB).

MILITARY BENEFIT: The Florida Department of Business & Professional Regulation offers Military Fee Waivers and Licenses for Military Spouses.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Additional information can be found at § 473.3141 Fla. Stat.

Any firm or office established or maintained for the practice of public accounting performing services as defined in § 473.302(8)(a), Fla. Stat. in the State of Florida must register with the Florida Board.

The following must hold a Florida firm license:

• Any firm with an office in Florida that uses the title "CPA," "CPA firm," or any other title, designation, words, letters, abbreviations, or device tending to indicate that it is a CPA firm;
• Any firm that does not have an office in Florida but performs the services described in § 473.3141(4), Fla. Stat. for a client having its home office in Florida, unless it:
  • Complies with the qualifications described in § 473.309, Fla. Stat.;
  • Is enrolled in a peer review program pursuant to § 473.3125(4), Fla. Stat.;
  • Performs services through an individual with practice privileges under § 473.3141, Fla. Stat.; and
  • Lawfully performs services in a state where an individual with practice privileges granted under § 473.3141, Fla. Stat. has his or her principal place of business.

Practice Privileges/Temporary License

A CPA who is not employed by a CPA firm licensed in Florida and whose address of record in their home state of licensure is not in Florida may temporarily provide services in Florida without providing notice or paying a fee if the individual:

• Holds a valid active license in a jurisdiction determined by the board or its designee to be substantially equivalent to the Uniform Accountancy Act (UAA), § 473.302 (9), Fla. Stat; or
• Holds a valid active license as a CPA and obtains verification from NASBA'S CredentialNet service that the individual meets the Standards for Regulation including substantial equivalency with the UAA.

For a further explanation of states that are considered substantially equivalent to Florida, please click here. If your original license is in Virgin Islands, please contact the Florida board directly at CPA.Applications@myfloridalicense.com.

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in Florida, and no notice or other submission shall be provided by the individual.

Consent to Jurisdiction

A CPA of another state exercising practice privileges in Florida and the firm which employs the CPA consents, as a condition to the exercising of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of this Board.
• Compliance with the provisions of the Florida Accountancy Law and the rules and regulations adopted by the Board or governing the practice of the profession in Florida.
• In the event the license from the state of the individual's principal place of business is no longer valid or is otherwise conditioned or restricted, the individual shall cease offering or rendering professional services in Florida individually and on behalf of the CPA firm.
• The appointment of the board of accountancy or licensing authority which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.

Firm Registration Requirements May Apply (See § 473.3101. Fla. Stat.)

Effective July 1, 2009, the following must hold a Florida firm license:

• Any firm with an office in Florida which performs services as defined in § 473.302(8)(a), Fla. Stat.;
• Any firm with an office in Florida that uses the title "CPA," "CPA firm," or any other title, designation, words, letters abbreviations, or device tending to indicate that it is a CPA firm;
• Any firm that does not have an office in Florida but performs the services described in § 473.3141(4), Fla. Stat. for a client having its home office in Florida, unless it:
  • Complies with the qualifications described in § 473.309, Fla. Stat.;
  • Is enrolled in a peer review program pursuant to § 473.3125(4), Fla. Stat.;
  • Performs services through an individual with practice privileges under § 473.3141, Fla. Stat.;
  • Lawfully performs services in a state where an individual with practice privileges granted under § 473.3141, Fla. Stat. has his or her principal place of business.

A firm that is not subject to the above requirements may perform other professional services while using the above referenced designations in Florida without a Florida firm license only if:

• The firm performs such services through an individual with practice privileges in Florida; and
• The firm can lawfully do so in the state where the individual with practice privileges has his or her principal place of business.

You may view the Florida Board's webpage discussing practice privileges and temporary licenses at this link.

Individuals who do not qualify for practice privileges will still be able to apply for the Temporary Practice License described below.

Temporary Practice Permit (See § 473.314 Fla. Stat. and Fla. Admin. Code R. 61H1-29.002)

General Requirements for Temporary Practice License

• Applicant must file a formal application that is valid for only ninety (90) days at least thirty (30) days before the date of engagement.
• Application only covers one (1) engagement.
• Application must include the names of everyone entering the State of Florida to work on the engagement.
• Application must be filed before beginning the engagement. If this is the first application, then the applicant must submit a sample of work product to the Florida Board.
• A temporary license is not required of CPAs or firms entering Florida for the purpose of preparing federal tax returns or advising as to federal tax matters if they do not use the title "CPA," "CPA firm" or any other title, designation, words, letters, abbreviations or device tending to indicate that the CPA or firm is authorized to practice public accounting.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm/Sole Proprietor Registration

Any firm or office established or maintained for the practice of public accounting performing services as defined in § 473.302(8)(a), Fla. Stat. in the State of Florida must register with the Florida Board.

The following must hold a Florida firm license:

• Any firm with an office in Florida that uses the title "CPA," "CPA firm," or any other title, designation, words, letters, abbreviations, or device tending to indicate that it is a CPA firm;
• Any firm that does not have an office in Florida but performs the services described in § 473.3141(4), Fla. Stat. or a client having its home office in Florida, unless it:
  • Complies with the qualifications described in § 473.309, Fla. Stat.;
    
  • Is enrolled in a peer review program pursuant to § 473.3125(4), Fla. Stat.;
    
  • Performs services through an individual with practice privileges under § 473.3141, Fla. Stat.; and
  • Lawfully performs services in a state where an individual with practice privileges granted under § 473.3141Fla. Stat. has his or her principal place of business.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Florida who no longer wishes to hold said Active or Inactive License/Permit to practice may voluntarily relinquish such to the Florida Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.