Alabama CPA Requirements
Exam and License Requirements To Become a CPA
Alabama CPA Requirements
Alabama CPA Requirements
Steps for taking the CPA Exam and obtaining a license vary from state to state. In order to get a CPA license in Alabama, candidates must meet specific educational and professional experience requirements. There are a few things to remember when preparing for the Alabama CPA Exam and obtaining your license.
|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||None|
|International CPA Examination Program||No|
In Alabama, you must have a Social Security number to sit for the CPA Exam.
You must be at least 19 years old and have U.S. citizenship to sit for the CPA Exam. However, there is no residency requirement to take the CPA Exam in Alabama.
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 will need to complete 150 semester hours to obtain the CPA license.
The minimum score you need to pass each section of the CPA Exam is 75. Since the exam is given throughout the year, you can choose when to take it. The American Institute of Certified Public Accountants (AICPA) website makes it easy to determine when the scores will be released. Ensure you have passed all four exam sections before applying for a license.
- 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 full-time work in accounting that was adequately supervised and had enough quality and depth in industry, business, the government, or a college setting
There is no need to take an ethics exam in order to obtain a CPA license in Alabama. However, keep an eye on the Alabama State Board of Public Accountancy (ASBPA) website to be aware of potential requirement changes.
The International CPA Examination Program from the National Association of State Boards of Accountancy (NASBA) is for candidates from other countries. Non-U.S. candidates who want to take the Uniform CPA Exam and get a CPA license must apply through a participating jurisdiction. Unfortunately, Alabama does not participate in the International CPA Examination Program.
Alabama CPA Exam & Licensing - Cost and Fees
Alabama CPA candidates need not pay an initial application fee for applying for the CPA Exam. However, an examination fee of $238.15 must be paid to NASBA. It is non-refundable, and you can't withdraw your application once applied.
|Alabama CPA Exam Fees|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
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 in the case of late filing after December 31st.
Alabama CPA 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).
Alabama CPA Continuing Education Requirements
To become a CPA, one must pass the CPA Exam and fulfill the CPE requirements yearly. A CPA is only considered "active" when they successfully 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 Dates and Score Release Dates
The CPA Exam is held year-round allowing candidates to schedule the exam according to their preference. However, candidates must check the AICPA website for the CPA Exam score release dates updated bienially to know the target exam and score release dates.
Here is a guide to applying for CPA Exam as a Alabama candidate.
Submit CPA Exam Application and Fees
Candidates for the Alabama CPA Exam apply through ASBPA and may apply for one or multiple parts of the exam at once (and in any order). Once ASBPA receives your college transcripts, your application will be approved, and you will be able to pay the applicable exam section fees.
Receive Authorization to Test (ATT)
If you have met all the CPA Exam requirements, ASBPA will send an Authorization to Test (ATT) to the National Candidate Database. ATT is important to issue your Notice to Schedule (NTS).
Receive Your Notice to Schedule (NTS)
After submitting an application for the U.S. CPA Exam, you will receive a NTS within three to six weeks. Only those with a NTS may sit for the Uniform CPA Examination. When scheduling the CPA Exam through the Prometric website, you will need your NTS.
Schedule Your Exam With Prometric
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.
Pass the CPA Exam
The passing score for each section of the CPA Exam is 75. It’s important to remember that all four sections of the CPA Exam must be passed within an 18-month window.