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 |
*Legislative Update: HB59 (Effective Oct. 1, 2026)
Effective Oct. 1, 2026, Alabama will offer an alternative pathway to licensure.
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
Currently, you must complete 150 semester hours to obtain the CPA license.
However, under the Pathways to CPA Act (HB59), effective Oct. 1, 2026, Alabama will introduce an additional licensure pathway. Candidates with a bachelor’s degree may qualify for licensure with 2 years of verified full-time accounting experience, even if they have not completed 150 semester hours.
Work Experience Requirements
- 1 year of full-time work as a staff accountant for a public accounting firm under the supervision of a CPA or public accountant with a valid license to practice.
- 2 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 must pay an initial examination application fee of $120; the same fee applies for a transfer of credit. If you need to retake a section, the re-examination application fee is $75. In addition, candidates must pay a non-refundable examination fee of $265.57 per section to the National Association of State Boards of Accountancy (NASBA).
| Alabama CPA Exam Fees | ||
|---|---|---|
| Initial application fee/Credit transfer | $120 | |
| Auditing and Attestation (AUD) | $265.57 | |
| Financial Accounting and Reporting (FAR) | $265.57 | |
| Taxation and Regulation (REG) | $265.57 | |
| ISC/BAR/TCP | $265.57 | |
| Total: | $1,182.28 | |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
The CPA license application (initial annual registration) in Alabama costs $100 for active status or $50 for inactive status. There is a delinquent penalty of $100 plus the registration fee if you file after Dec. 31, and the penalty increases to $500 plus the registration fee if filed after Feb. 28.
License Renewal Requirements
The annual renewal period for CPA licenses in Alabama is from Oct. 1 to Sept. 30. You must also report your Continuing Professional Education (CPE) requirement from Oct. 1 to Sept. 30 (annually). You must pay a $100 renewal fee 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 Oct. 1 following the issuance of their initial license.
Required Accounting and Auditing Continuing Professional Education Minimums:
- At least 8 hours in Accounting and Auditing (A&A)
- At least 2 hours in approved Ethics coursework
- No more than 12 hours in Personal Development topics
- No more than 10 hours earned through Nano Learning programs
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 American Institute of Certified Public Accountants (AICPA®) website. The CPA Exam will not use continuous testing 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 1 or multiple parts of the exam simultaneously (and in any order). Only register for the sections you wish to take within 6 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 3 to 6 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 6 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.
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