Florida requires, among other things, that candidates wishing to sit for the CPA exam and obtain an original license to practice complete an additional 30 semester hours/45 quarter hours of education in excess of their bachelor's degree to include 36 semester hours of upper level accounting/tax, 6 semester hours in business law and 39 semester hours of general business courses. Students who graduate with a bachelor's degree in accounting from UWF typically need 9 additional semester hours in accounting/tax and a second business law course to meet these requirements.

To assist students who fall into this category, the Department of Accounting and Finance offers an online graduate level Accounting Certificate program. This Certificate is designed for students and accounting professionals with a bachelor's degree in accounting or equivalent, who need the additional four courses to meet the educational requirements for CPA licensure in Florida. The Certificate program, which can be completed in two to three semesters, requires successful completion (must earn an overall GPA of 3.0) of four of the following graduate courses:

• ACG 5205 - Advanced Accounting
• ACG 5658 - Non-Profit Accounting & Auditing
• ACG 5807 - Special Topics in Accounting
• ACG 5990 - International Accounting
• BUL 5831 - Commercial Law
• TAX 5105 - Corporate Tax
• TAX 6065 - Tax Databases, Research & Procedure
• TAX 6405 - Estate Gift & Trust Taxation
• TAX 6875 - Special Topics in Taxation

These classes are online and may require proctored exams.

A Graduate Admissions Test score (GMAT/GRE) is not required for the Accounting Certificate program. Students, however, need to be either degree or non-degree seeking at UWF in order to enroll in the Certificate classes. Students who are not graduates of UWF will also need to supply a copy of their undergraduate transcripts for advising and registration purposes. The copy of the transcript should be sent to Michelle Jackson by mail (11000 University Parkway, Building 75, Pensacola, FL 32514), by email (KMJackson@uwf.edu), or by fax (850.857.6043).

For more information on applying to UWF, please visit the Office of Admissions website at uwf.edu/admissions. The application for the Certificate in Professional Accountancy is available here. For additional information on the Certificate program, contact Michelle Jackson, Graduate Program Coordinator (850.474.2736 or KMJackson@uwf.edu).

More information on the Florida CPA exam and licensure requirements can be found here or by visiting the Department of Business and Professional Regulation web site.

Frequently Asked Questions:

1. How do I determine if I am eligible to sit for the CPA exam in Florida?
   The Division of Certified Public Accounting of the Florida Department of Business and Professional Regulation is willing to review any CPA candidate's transcripts and resume to determine if you are qualified to sit for the CPA exam in Florida. Information about requirements can be found on the Department of Business and Professional Regulation web site, or by calling 850.487.1395.
2. How can I determine which courses I should take for the Certificate Program?
   According to the Department of Business and Professional Regulation web site, "no credit will be given for courses which duplicate another course for which the applicant has received credit". Once accepted to the Certificate Program your academic advisor will review your transcripts and assist you in planning your course schedule, but we strongly advise that you have your transcripts reviewed by the DBPR before applying to the Certificate program to ensure that you do not duplicate courses you have completed at other Universities.
3. I have applied to the University as a degree or non-degree seeking student. How do I apply to the Certificate Program?
   The application for admission to the Certificate program can be found here. After completing both applications, students who did not receive their undergraduate degree from UWF should send a copy of their transcripts to Michelle Jackson via email (KMJackson@uwf.edu) or by faxing them to 850.857.6043.
4. What is considered equivalent to a bachelor's degree in accounting?
   If you do not have a bachelor's degree in accounting, you will need to complete the foundational proficiencies required for the Master of Accountancy degree.
5. What is a proctored exam?
   A proctored exam is one that is overseen by an impartial individual (called a proctor) who monitors or supervises a student while he or she is taking the exam. Thus, a proctored exam requires the student be physically present while taking the exam. Those who live outside of the Pensacola or Ft. Walton Beach area are required to make arrangements to take any required proctored examinations at an alternative location, so long as that location is in the United States and approved by the professor. Examples include a testing center at a university or junior college in the student's locale, at a library, or other site approved by the instructor.
6. What is the minimum grade required in Certificate Courses?
   A minimum grade of "C" is required in all Certificate courses.
7. Is there a minimum overall GPA required in the Certificate program?
   While there is no minimum GPA required for acceptance to the Certificate program, in order to receive your Certificate, you must have an overall GPA of 3.0 in the Certificate courses.
8. What if I took one or more of the Certificate courses in my undergraduate program or after I completed my undergraduate requirements because I needed additional hours? Can I transfer a course(s) into the Certificate Program?
   No. In order to receive your Certificate you must successfully complete four of the courses. The Department gives you nine courses to choose from in case you have previously completed one or more of them.
9. Are there any other upper level accounting courses that the Departments also offered online in addition to the Certificate courses?
   Yes. The Department also offers the following upper-level accounting courses online:
   • ACG 4151 - Accounting Theory
   • ACG 4174 - Special Topics in Accounting
   • ACG 4201 - Advanced Financial Accounting
   • ACG 4682 - Forensic Accounting I
   • ACG 4683 - Forensic Accounting II
10. Are there any UWF accounting/tax courses that cannot be used to meet the Florida CPA exam educational requirements?
    A list if courses offered by the Department of Accounting and Finance that will not count toward the 36 semester hour accounting course requirement can be found here.
11. I am currently enrolled in the undergraduate Accounting program at UWF? Do I need to reapply to the University to enroll in the Certificate program?
    No. As an undergraduate student you are already admitted to UWF as a degree seeking student and do not have to reapply or submit your transcripts. After you complete your undergraduate requirements you only need to complete the application for the Certificate program.
12. What if I enroll in the Certificate program and later decide that I want to pursue the Master of Accountancy (M.Acc) from UWF?
    If you decided to pursue your M.Acc degree you can petition for the Certificate courses to be included in your M.Acc program.
13. Does the Department offer a bachelor's degree in accounting online?
    No. The bachelor's degree in accounting is offered in the traditional face-to-face format.
14. How many courses do I have to take each semester?
    While there is no minimum course load requirement, the Department tries to offer at least two Certificate courses each term to expedite the completion of the program for those who wish to finish in two semesters.
15. Do I have to pay out-of-state fees if I do not live in Florida?
    No. The courses in the Certificate program are eligible for the out-of-state waiver program administered by the University's Academic Technology Center. More information on this waiver can be found here.