*Rule requirements to sit for the CPA Examination in Florida as of April, 2013:
Applicants sitting for the exam must have completed 120 semester (or 160 quarter) hours from an accredited college or university, unless one is using the provisions of the unaccredited institutions rule, as explained below. The accounting education program must include 24 semester (or 36 quarter) hours of upper division accounting to include coverage of taxation, auditing, cost/managerial, financial, and accounting information systems.
The business education program must include 24 semester hours of upper division general business courses with some exceptions. One microeconomics, one macroeconomics, one statistics, one business law, and one introduction to computers course may be lower division. As part of the general business hours, applicants are required to have a total of 6 semester (or eight quarter) hours of business law courses, which must cover contracts, torts, and the Uniform Commercial Code.
Excess upper division accounting courses maybe used to meet the general business requirement. However, elementary accounting classes are never acceptable for credit. Neither are courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting. http://www.myfloridalicense.com/dbpr/cpa/faq-exam.html.