I just called the NASBA and they told me that you can take the exam in whatever state you qualify and then transfer the scores to anywhere--it is the same exam for all jurisdictions.  So you can take it in whatever state you meet the requirements.  There is extensive information on their site about transferring your exam scores to other jurisdictions.

They also told me the exam never expires once all 4 sections are passed within 18 months.   

You just have to meet the education requirements in the new state to get your license.  I believe they are trying to do away with all 50 states having their own rules.

It would be nice if the mods on this forum would post an answer to this topic as a sticky so we can get away from all the mis-information on this specific topic. You will see if you do a search that there are about 50 different answers to this same question.

I would suggest, though, that you call nasba yourself just to confirm and talk to the coordinator for the specific states you are applying because I think Florida may have some weird rules but they may be updating them to have them conform to the national standards that are being adopted by other jurisdictions.

Also, you might see if you qualify for a CPA in another jurisdiction if you can just transfer your CPA license to Florida under the reciprocity rules published on the NASBA site--that may be a work around if they have strange exam expiration rules.  Just get your CPA licensure somewhere else and transfer it in.

I am just assuming you are wondering about Florida based on your username but here is some information I found since I know they are supposed to have strange rules for their CPA candidates:

http://www.myfloridalicense.com/dbpr/cpa/faq-endorsement.htm l