Alabama CPA Requirements
Exam and License Requirements to Become a CPA
Requirements
Exam Program
Requirements
Exam Program
Alabama CPA License 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.
Alabama CPA Exam Requirements - Educational and Credit Hours
CPA candidates in Alabama must possess a bachelor's degree from a regionally accredited college or university and satisfy CPA education 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 Administration 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 Exam Program.
Alabama CPA Licensing Cost and Fees
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.
The annual renewal period for CPA licenses in Alabama is from October 1 to September 30. You must also report your continuing professional education requirement (CPE) from October 1-September 30 (annually).
To become a CPA, one must pass the CPA Exam and fulfill the continuing professional education (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
Initially, there were four testing windows available each year for the CPA Exam. Beginning July 1, 2020, candidates can take the CPA Exam at any time of year.
Exam and Score Release Dates: July 1 – December 31, 2022
| Took exam on/before | Target score release date |
|---|---|
| July 23 | August 9 |
| August 15 | August 23 |
| September 7 | September 15 |
| October 1 | October 11 |
| October 23 | November 8 |
| November 15 | November 23 |
| December 8 | December 16 |
| January 1 | January 10 |
Exam and Score Release Dates: January 1 – June 30, 2023
| Took exam on/before | Target score release date |
|---|---|
| January 23 | February 7 |
| February 14 | February 22 |
| March 9 | March 17 |
| March 31 | April 11 |
| April 23 | May 9 |
| May 16 | May 24 |
| June 8 | June 16 |
| June 30 | July 11 |
How to Apply and Schedule for the CPA Exam in Alabama?
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.
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).
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.
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. It’s important to remember that all four sections of the CPA Exam must be passed within an 18-month window.
Alabama CPA Exam Costs and Fees
You do not need to pay any initial application fee or transfer of credit fee. Also, there is no provision for withdrawing from the examination. All fees are non-refundable.
| Audit (AUD) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Total: | 952.60 |