Alabama CPA Requirements
Exam and License Requirements to Become a CPA
Want to learn all about the CPA Exam?
Are you interested in learning about the Alabama Certified Public Accountant (CPA) certification process? You're in the right spot. Keep reading to get a comprehensive overview of Alabama CPA requirements, including education and residency requirements, licensure details, who to contact, and how much the exam costs.
Understanding Alabama CPA Requirements
Steps for taking the CPA Exam and obtaining a license vary from state to state. Candidates must meet specific educational and professional experience requirements to get a CPA license in Alabama. Here’s a brief overview of Alabama CPA requirements:
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the CPA Exam | Need to score 75 in each section to pass |
| Work Experience | 1 year of experience in accounting or 2 years of experience in business, government, or college teaching |
| Ethics Exam Requirements | No |
| International CPA Examination Program | Not a participant |
Educational Requirements
CPA candidates in Alabama must possess a bachelor's degree from a regionally accredited college or university and satisfy CPA Exam requirements. These requirements include:
- 120 semester hours
- 24 semester hours of upper-division accounting (300 level or higher), undergraduate and/or graduate level
- 24 semester hours of study in subjects relevant to business
However, you must complete 150 semester hours to obtain the CPA license.
Work Experience Requirements
- One year of full-time work as a staff accountant for a public accounting firm under the supervision of a CPA or PA with a valid license to practice.
- Or two years of adequately supervised full-time work in accounting with enough quality and depth in industry, business, the government, or a college setting.
Alabama CPA Exam & Licensing - Cost and Fees
Alabama CPA candidates do not have to pay an initial application fee to apply for the CPA Exam. However, an examination fee of $254.80 must be paid to NASBA. It is non-refundable, and you can't withdraw your application once you have applied.
| Alabama CPA Exam Fees | ||
|---|---|---|
| Exam Section Fees | $1,019.20 | |
| Total: | $1,019.20 | |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
The CPA license application for Alabama costs around $100. Applications can be found on the ASBPA website. Also, there is a delinquent penalty of $30 for late filing after December 31.
License Renewal Requirements
The annual renewal period for CPA licenses in Alabama is from October 1 to September 30. You must also report your Continuing Professional Education (CPE) requirement from October 1-September 30 (annually). You must pay a renewal fee of $100 to the state board.
Continuing Education Requirements
To become a CPA, you have to pass the CPA Exam and fulfill the CPE requirements yearly. A CPA is only considered "active" when they complete the annual 40 hours of CPE in the year beginning October 1 following the issuance of their initial license.
Required Accounting and Auditing Continuing Professional Education Minimums:
- 2 hours of approved Ethics CPE
- 12 hours of Behavioral CPE
- 10 hours via the Nano Learning delivery method
Alabama CPA Exam: Exam Dates, Score Release, and Scheduling
Once you meet the Alabama CPA requirements, you can proceed to apply for the CPA Exam. Before applying, it’s helpful to know your target exam dates, score release timelines, and the application process for the Alabama CPA Exam. We’ve compiled this information to help guide you through the process.
Exam Dates and Score Release
Candidates can schedule the CPA Examination based on their preference as per the target CPA Exam and score release dates on the AICPA website. The CPA Exam will not follow the continuous testing process to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide for applying and scheduling your CPA Exam in Alabama.
Candidates for the Alabama CPA Exam can apply through ASBPA and may register for one or multiple parts of the exam simultaneously (and in any order). Only register for the sections you wish to take within six months. Once ASBPA receives your college transcripts, your application will be approved, and you can pay the applicable exam section fees.
If you have met all the CPA Exam requirements, ASBPA will send an Authorization to Test (ATT) to the National Candidate Database. ATT is essential to issue your Notice to Schedule (NTS).
After applying for the CPA Exam, you will receive an NTS within three to six weeks. Only those with an NTS may sit for the Uniform CPA Exam. When scheduling the CPA Exam through the Prometric website, you will need your NTS. Your NTS is valid for six months from the date of issue.
To schedule your CPA Exam, please visit the Prometric website. You’ll need the name of the testing center you’ve registered with and your NTS number. You can easily locate the nearest Prometric center with a quick internet search.
The passing score for each section of the CPA Exam is 75. Make sure you have a study plan and the right prep materials that work for you.
