Albama CPA Exam Requirements
awards CPA license to US citizens only. The educational requirements are tough here as compared to other states i.e. one need to fulfill the 150 semester units before you sit for the exam, and the specific courses on accounting, business and law are very specific.
Alabama CPA Exam Requirements
1. Education Requirements to Sit For the Exam:
- Bachelor degree or above
- 150 semester units
- Accounting courses: 33 semester units (excluding introductory courses)
- Business courses: 27 semester units 0r more
- Other required courses: 3 semester units in business law
2. Additional Requirements to Get Licensed
- Courses from community courses are recognized for non-accounting courses only. For accounting courses it must be upper-division and attended through 4-year colleges.
- All education must be completed prior to taking the CPA examination in Alabama.
Please note that Alabama is one of the 5 remaining two-tier states that will send a CPA certificate to candidates who have passed the CPA exam and pass the ethics exam.
The requirements of CPA certificate vs license is quite different:
- Certificate: not required
- License: 1 year of public accounting experience, or 2 years of non-public accounting experience (i.e. working in accounting field in private sector, government or academia instead of in a public accounting firm). Please click the Alabama CPA experience requirements for more details.
- Only full time work is qualified (i.e. part-time doesn’t count). Full time work is defined as 30 hours per week
3. Residency & Age Requirements:
- Not required to take the CPA Ethics Exam unless the candidate passed the REG before 2004 and/or BEC before 1994. Contact the AL state board for details if this is the case.
- US citizenship **required**
- Alabama residency not required
- Minimum age: 19
5. Continuing Education Requirement
- First-timers: $800
- Retakers: $900
CPE is required for license holders.
Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, AL 36130-0375