Alabama CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Alabama CPA Licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum Age19
Application Fee$100.00
Additional RequirementsAlabama Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Alabama CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Alabama.

MINIMUM QUALIFICATIONS TO RECEIVE CERTIFICATION IN ALABAMA (INACTIVE STATUS)

  • 150 semester hours.
  • 33 Semester hours of Accounting upper division (300 level or higher) undergraduate and / or graduate level.
  • 27 Semester hours of Business related courses.
  • Pass all four sections of the Uniform CPA Examination (passing grade is 75).

MINIMUM QUALIFICATIONS TO RECEIVE A PERMIT TO PRACTICE ( ACTIVE STATUS ) AFTER CERTIFICATION

  • One year of full time employment by a public accounting firm as a staff accountant and supervised by a practicing CPA or PA holding a valid permit to practice; or
  • Two years of full time employment properly supervised and has sufficient quality and depth in the accounting field in industry, business, government, or college teaching; or
  • Any combination of the above.

Minimum age required

Applicant must be 19 years of age and a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$100 for the individual application and $130 for firm annual permit.

Work Experience

The candidate will have 36 months from the time all test sections are passed to obtain a total of 150 semester hours or 225 quarter hours of post secondary education that must include

  • 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level
  • 27 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level.
  • A reciprocal certificate based on a certificate issued by another state may be issued without examination to an applicant who meets the qualifications

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Alabama Board of Accountancy with any other questions you might have.

Alabama State Board of Public Accountancy
Address: Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, AL 36130-0375
Phone: (334) 242-5700
Fax: (334) 242-2711
Email: boyd.busby@asbpa.alabama.gov
Web: asbpa.alabama.gov
CPA Certification form: Alabama CPA Certification Form
Annual Registration form: Alabama Annual Registration Form

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