Alabama CPA Exam and License Requirements

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Alabama CPA Exam

Alabama CPA (Certified Public Accountant) License is a professional practice certificate for CPAs in the Cotton State. The Alabama economy is expected to rebound after last year’s slump due to the COVID pandemic, generating numerous new job opportunities for CPAs. So, aspirants must pass the CPA exam and fulfill other license requirements at the earliest to ride on this wave of the economic revival to secure their career in the promising state of Alabama.

Alabama is a two-tier state. Therefore, candidates must obtain a CPA certificate after successfully passing the CPA Exam and meeting the 150-semester hour requisite. However, they must report the required experience to attain the license. Note that only the CPA license grants all rights and privileges to practice the profession legally.

CPAs in Alabama are certified through the Alabama State Board of Public Accountancy (ASBPA). The board puts in place the professional licensing requirements and regulations to be observed by the license seekers and holders. The jurisdiction does not allow applicants to take the exam at international locations.

Let’s dive deeper into the Alabama CPA exam and license requirements.

Particulars	CPA Exam	CPA License
General Requirements	U.S citizenship/residency	U.S citizenship/residency
Minimum 19 years old	Minimum 19 years old
Social Security Number (SSN)	Social Security Number (SSN)
Education Requirements	120 semester hours	150 semester hours
Experience Requirements	-	1 year in public accounting or 2 years in the industry, business, government, or academia
Ethics Exam Requirement	Not required	Not required

Contents

Alabama CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Alabama CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements

Continuing Professional Education (CPE)

Alabama Exam Information & Resources

Alabama CPA Exam Requirements

The Uniform CPA Exam is a digital licensure examination comprising of four parts that can be taken in any order. Each one is four-hour long with a passing grade of 75 points on a scale of 0-99. It examines your general accounting knowledge and prowess to ensure your eligibility for the certification.

The American Institute of Certified Public Accountants (AICPA) develops and scores the licensure test in cooperation with the National Association of State Boards of Accountancy (NASBA) and the state boards of accountancy.

You must clear all the sections of the examination within the rolling 18-month term. It begins from the date when you sit for the first qualified section.

Regulation (REG CPA Exam)
Business Environment & Concepts (BEC CPA Exam)
Financial Accounting & Reporting (FAR CPA Exam)
Auditing & Attestation (AUD CPA Exam)

CPA Exam Section	Testlets	Question Types & Weightage
Multiple-choice Questions	Task-based Simulations	Written Communication Tasks
AUD	5	Yes	Yes	No
50%	50%
BEC	5	Yes	Yes	Yes
50%	35%	15%
FAR	5	Yes	Yes	No
50%	50%
REG	5	Yes	Yes	No
50%	50%

Eligibility Requirements

Here is the prerequisite checklist for the CPA Exam.

Particulars	Requirements
General Pre-requisites
U.S. citizenship (or prove legal presence)	Required
Minimum age	19 years
Good moral character	Required
Educational Pre-requisites
A baccalaureate degree with an accounting major from a regionally-authorized institute (like Southern Association of Colleges & Universities)
Total required semester hours	120 semester hours of post-secondary education (180 quarter hours)
Pathway 1	Pathway 2
Minimum 24 semester hours in non-introductory accounting courses at the upper-division (at least 300 level) undergraduate or graduate level	Graduate degree in accounting from a program authorized by the American Assembly of Collegiate Schools of Business (AACSB) or a comparable board-recognized organization
Minimum 24 semester hours in undergraduate or graduate-level business courses (except accounting courses) in: Economics Legal & social environment of business Business law Marketing Finance Organization, group, and individual behavior Quantitative applications in business Communication skills Business ethics	-

Alabama CPA Exam Eligibility Requirements

Submit the application, related fees, and documents to ASBPA. Kindly visit the official website for the complete process.

Fees

Let’s view the fee structure for first-time and re-exam candidates.

Particulars	Examination Fees	First-time Applicant Fees	Re-exam Applicant Fees
Application Fee	-	-	-
Registration Fee	-	-	-
Exam sections	-	-	-
AUD	$238.15	-	-
BEC	$238.15	-	-
FAR	$238.15	-	-
REG	$238.15	$952.6	$952.6
Total Fees	$952.6	$952.6	$952.6

Candidates must pay the examination fee by money order, cashier’s check, or personal check in U.S. dollars payable to the Alabama State Board. Moreover, they can’t withdraw from the CPA exam.

All fees are non-refundable. So, only apply for the section(s) you aim to take in the next six months. Your Notice-to-Schedule (NTS) will expire afterward, leading to examination fee forfeiture.

Required Documents

Kindly submit the following documents at the time of application.

Applicants may send the official transcripts electronically.

Alabama CPA License Requirements

Alabama CPA Licensure applicants must meet the following conditions:

Minimum 19 years of age
U.S. citizenship/residency
Good moral character
SSN
150 semester hours of education (with a bachelor’s degree)
Pass all exam sections with 75 points in each
1 or 2 years of work experience

Alabama candidates must apply for the CPA certificate after passing the exam and fulfilling other requirements except for the experience condition. After acquiring the certificate, they must submit the licensure application through ASBPA along with the associated fees ($100) and documents. For more details on the application process, please refer to the ASBPA portal.

Education Requirements

You must earn 150 semester hours accompanied by at least a bachelor’s degree with:

Minimum 33 semester hours in upper-division accounting (minimum 300 level)
Minimum 27 semester hours in business-related courses.

Ensure to complete the pre-requisite within 36 months after passing the last exam section. Also, you may earn the additional semester hours through any authorized institute (not necessarily a degree program).

Alabama CPA License Education Requirement

Exam Requirements

Alabama CPA aspirants must pass all four exam sections with a minimum of 75 points in each. They have a rolling 18-month window to complete the examination. Further details are specified in the Alabama Exam Requirements section.

Experience Requirements

Candidates must complete one year of work experience in public accounting or two years of employment in the accounting domain in government, industry, business, or academia. The experience must be supervised by an active CPA or PA holding a valid license.

Qualifying services include:

Attestation
Accounting
Consultation
Compilation
Management Advisory
Financial Advisory
Taxation

Continuing Professional Education (CPE)

Alabama CPA titleholders must renew their accounting license annually with 40 CPE credit hours. Ensure to obtain the required credits from programs provided by board-approved CPE sponsors.

Here lie all the details.

Particulars	Details
Renewal Date for License	September 30 (Annually)
Reporting Period for CPE	October 1-September 30 (Annually)
Required CPE hours	40 hours annually
Ethics Requirement	2 hours
Other Requirements	8 hours in accounting and auditing
Credit Limitations	Behavioral/Personal Development Courses	Maximum 12 hours
Nano Learning	Maximum 25% of total hours
Published Materials	Maximum 50% of total hours
Credit Calculation	Instruction	CPE credit =2x presentation
Partial Credit	Half credits are accepted after the first hour
University/College	1 semester hour = 15 CPE hours
1 quarter hour = 10 CPE hours
1 classroom hour = 1 qualifying hour (non-credit courses)
Other State Policies	Exemption	The principal office of the licensee is located in the state with CPE requirements	Meet state-specific CPE requirements
The principal office of the licensee is located in the state without CPE requirements	Meet Alabama CPE requirements

Alabama CPA aspirants must ensure to acquire U.S. citizenship or residency before applying for licensure. It will help them keep the focus on the preparation and avoid any last-minute hassle.

With an annual mean wage of $71,940 for accountants and a robust economy, Alabama opens several windows of opportunity for the CPAs. So, take a leap of faith and start prepping for this incredible journey as an Alabama candidate. However, don’t forget to keep a tab on the AICPA, NASBA, and Alabama state board websites for changes in the CPA exam and license requirements.

You may also subscribe to the ASBPA newsletter for instant updates. Also, check out important dates for the fiscal year 2021-22 on the ASBPA website. You may also learn more about CPEs for CPA