Alabama CPA Requirements: Your Path to Certification
Introduction
If you're aiming to become a Certified Public Accountant (CPA) in Alabama, it's essential to understand the specific requirements of the state. This guide provides a detailed overview of the educational, residency, and licensure requirements for Alabama CPA candidates, including the cost and process of taking the CPA exam.
Educational and Professional Requirements
To qualify for the CPA exam in Alabama, candidates must meet specific educational criteria:
Pre-Exam Education: A bachelor's degree from a regionally accredited college or university is required, along with 120 semester hours of coursework. This must include 24 semester hours of upper-division accounting and 24 semester hours in business-related subjects.
Licensure Education: For CPA licensure in Alabama, candidates need to complete 150 semester hours, with an increased focus on accounting and business courses.
CPA Exam Details
Passing Score: Each section of the CPA Exam requires a minimum score of 75.
Exam Timing: Candidates can choose when to take the exam throughout the year. The American Institute of Certified Public Accountants (AICPA) provides score release dates.
Application and Fees: Alabama CPA candidates do not pay an initial application fee. Each exam section costs $238.15, payable to NASBA.
Work Experience Requirements
Candidates in Alabama can fulfill the work experience requirement in two ways:
One year of full-time work in public accounting under a licensed CPA or PA.
Two years of full-time work in accounting, adequately supervised in industry, business, government, or academia.
Licensing Process and Fees
Social Security Number Requirement: Candidates must have a Social Security number.
Age and Citizenship: You must be at least 19 years old and a U.S. citizen. Residency in Alabama is not required.
Good Moral Character: This is an essential requirement for licensure.
License Application Fee: Approximately $100, with a $30 late filing penalty after December 31st.
Renewal and Continuing Education
Renewal Period: CPA licenses in Alabama must be renewed annually between October 1 and September 30.
CPE Requirements: CPAs need to complete 40 hours of CPE annually, starting October 1 following the issuance of their initial license. This includes 2 hours of ethics CPE, 12 hours of behavioral CPE, and 10 hours via nano-learning.
Unique Aspects of Alabama CPA Requirements
No State Ethics Exam: Alabama does not currently require an ethics exam for CPA licensure.
International CPA Examination Program: Alabama does not participate in this program.
Applying for the CPA Exam in Alabama
Submit CPA Exam Application and Fees: Apply through ASBPA, with no initial application fee. Pay the exam section fees upon approval.
Receive Authorization to Test (ATT): ASBPA will send an ATT to the National Candidate Database once requirements are met.
Receive Notice to Schedule (NTS): A NTS is issued within three to six weeks of application submission.
Schedule Your Exam With Prometric: Locate the nearest Prometric testing center and schedule your exam using the NTS.
Conclusion
Becoming a CPA in Alabama requires meeting specific educational and professional standards, passing the CPA exam, and adhering to ongoing CPE requirements. While the process is rigorous, it paves the way for a rewarding career in accounting and finance. With diligent preparation and understanding of the requirements, candidates can successfully navigate the path to CPA certification in Alabama.
