To become a CPA in Alabama, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 upper-division accounting hours and 24 business hours to sit for the exam; 150 semester hours with 33 accounting and 27 business hours for current certification
- Exam: Pass all four sections of the Uniform CPA Exam, applied for directly through the Alabama State Board of Public Accountancy, within a 30-month rolling credit window
- Certification: A CPA Certificate is issued upon meeting education and exam requirements – this is Alabama’s two-tier system, under which you can use the CPA title but cannot practice publicly without a permit
- Permit to practice: Requires your CPA Certificate plus 1 year of public accounting experience or 2 years in industry, business, government, or college teaching
- International candidates: No residency requirement; US citizenship or lawful presence in the US required; SSN required; foreign transcripts evaluated by NIES only
- CPE: 40 hours per fiscal year (October 1 to September 30), including 8 hours accounting and auditing and 2 hours ethics; reported annually by 31 December
Three pathways to certification and a permit to practice take effect 15 October 2026: Alabama’s Board has published proposed rule changes effective 15 October 2026 that restructure the certification and licensure process into three pathways.
- Pathway 1 requires a bachelor’s degree with 24 accounting and 24 business hours, plus two years of experience.
- Pathway 2 requires a bachelor’s plus a master’s degree with 33 accounting and 24 business hours, plus one year of experience.
- Pathway 3 requires a bachelor’s plus 30 additional semester hours with 33 accounting and 24 business hours, plus one year of experience.
Under the new structure, certification and the permit to practice are issued together rather than as separate tiers.
The sections below cover education, the exam itself, certification and experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Alabama CPA requirements: quick summary
| CPA requirement | Alabama |
|---|---|
| Hours to sit for exam | 120 semester hours (24 upper-div accounting + 24 business) |
| Hours to certify | 150 semester hours (33 upper-div accounting + 27 business) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Permit to practice | 1 year public accounting or 2 years non-public (or combination) |
| Ethics exam | Not required |
| Credit window | 30 months, rolling from first passing score |
| CPE | 40 hours per fiscal year (Oct 1 – Sep 30) |
| Tier system | Two-tier (until 14 Oct 2026); combined from 15 Oct 2026 |
| Minimum age | 19 |
| Citizenship/lawful presence | Required |
Alabama is a two-tier state. Passing the CPA exam and meeting the education requirements earns you a CPA Certificate, which allows you to use the CPA title.
However, you cannot practice public accounting or offer accounting services to the public until you also hold a current permit to practice – issued annually by the Board once you meet the experience requirement.
This two-tier structure applies to all candidates certifying before 15 October 2026. From that date, the new three-pathway rules combine certification and the permit into a single outcome.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Alabama?
Alabama uses different education thresholds for sitting the exam and obtaining a CPA Certificate, with the 150-hour certification threshold being replaced by three pathway options from 15 October 2026.
Requirements to sit for the exam
To apply to sit for the Uniform CPA Exam as an Alabama candidate, you must:
- Be at least 19 years of age
- Be a citizen of the United States or lawfully present in the United States
- Be of good moral character
- Hold a bachelor’s degree from a regionally accredited institution (SACS or equivalent)
- Have completed at least 120 semester hours, including 24 upper-division accounting hours (300 level or above, undergraduate or graduate) and 24 business-related hours
Official transcripts must be sent directly from each institution to the Alabama Board. Electronic submission through a secure transcript service is accepted; photocopies and unofficial copies are not. All fees are paid directly to the Alabama State Board of Public Accountancy – Alabama is a direct-Board state and does not use NASBA’s CPAES application system.
Requirements to certify (current, until 14 October 2026)
To receive a CPA Certificate under the current rules, you must have:
- 150 semester hours (or 225 quarter hours) of postsecondary education
- A bachelor’s degree from a regionally accredited institution
- 33 upper-division semester hours in accounting (excluding introductory courses) at the undergraduate or graduate level
- 27 semester hours in business courses at the undergraduate or graduate level, from the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organisation, group, and individual behaviour; quantitative applications in business; communication skills; business ethics
- A passing grade of 75 on all four sections of the Uniform CPA Exam
The 60-month rule for candidates sitting under 120 hours
Candidates who apply to sit under the 120-semester-hour requirement receive a 60-month window from the date they pass the last exam section to complete the 150-semester-hour education requirement.
If the 150 hours are not completed within 60 months, the candidate must complete the 150 hours AND 120 additional CPE hours before their CPA Certificate can be issued.
Of those 120 CPE hours, 24 must be in accounting and auditing and 6 must be in ethics; and all 120 hours must be completed during the 12 months immediately preceding the date of certification.
Three pathways from 15 October 2026
The Alabama Board has published proposed rule changes effective 15 October 2026 that replace the current 150-hour certification pathway with three new routes. Under the new structure, certification and the permit to practice are issued together once all requirements are met.
| Alabama licensure | Pathway 1 | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Education | Bachelor’s degree | Bachelor’s + master’s degree | Bachelor’s + 30 additional semester hours |
| Accounting hours | 24 upper-div (300+) | 33 upper-div (300+) | 33 upper-div (300+) |
| Business hours | 24 | 24 | 24 |
| Experience | 2 years | 1 year | 1 year |
All three pathways require passing all four exam sections (grade 75), being at least 19 years of age, and being a US citizen or lawfully present in the US. Education to sit for the exam under the new rules requires a bachelor’s degree plus 24 upper-division accounting hours and 24 business hours – the explicit 120-semester-hour minimum is removed; the bachelor’s degree itself becomes the floor.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Alabama?
Alabama processes all exam applications directly through the Board – candidates do not apply through NASBA’s CPAES online portal. Apply via the Alabama Board’s online exam application system. Applications can cover one or multiple sections simultaneously; only apply for sections you intend to sit within the next six months, as the NTS expires after six months and fees are non-refundable.
| Detail | Alabama |
|---|---|
| Exam application fee (initial, one-time) | $120.00 |
| Re-examination application fee | $75.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,194.36 ($268.59 × 4 + $120 application) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from first passing score |
| Residency required | No |
| Minimum age | 19 |
| SSN required | Yes |
| Photograph required | Yes – 2×2 inches, head and shoulders, within last 3 months |
| Notarisation required | Yes |
Note: the exam section fee is currently $265.57 until 3 Jul 2026, rising to $268.59 from 4 Jul 2026. Total exam fees at the current rate: $1,182.28 ($265.57 × 4 + $120 application).
Alabama’s total exam fees are lower than most NASBA-administered states because the $120 application covers all four sections as a single one-time fee, with no per-section application fee on top of the section sitting fee.
A 2×2 inch photograph (head and shoulders only, taken within the last three months) must be attached to the application form, signed at the bottom and with your name printed on the back. The application must also be notarised before submission.
Official transcripts must arrive directly from each institution – photocopies will not be accepted. For transcripts from institutions outside the United States, see the international candidates section below.
Exam scores are released through the candidate portal on NASBA’s published score release dates. Score reports are not mailed. Test centres in Alabama are located in Auburn, Birmingham, Dothan, Huntsville, Mobile, and Tuscaloosa; candidates may also sit at any authorised Prometric centre outside Alabama.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA certification and experience requirements in Alabama?
CPA Certificate (current two-tier system, until 14 October 2026)
Under the current two-tier structure, a CPA Certificate is issued once you have met the education requirements (150 semester hours, 33 accounting, 27 business) and passed all four exam sections.
The certificate places you in inactive status – you may use the CPA title but may not practice public accounting or offer accounting services to the public without also holding a current annual permit to practice.
Permit to practice (current, until 14 October 2026)
| Detail | Alabama |
|---|---|
| Public accounting | 1 year full-time as a staff accountant at a public accounting firm, supervised by a CPA or PA with a valid permit to practice in Alabama or another state |
| Non-public accounting | 2 years full-time in the accounting field in industry, business, government, or college teaching |
| Combination | Any combination of the above that satisfies the Board |
| Full-time definition | 30 hours or more per week – not an average |
| Verifier | Active CPA in good standing in Alabama or any other state |
Experience must be properly supervised and of sufficient quality and depth. Form 30-X-5-.06 (available online from the Alabama Board) must be completed – the verifying CPA can submit the form directly via the Board’s online system or by mail.
Three-pathway combined certification and permit (from 15 October 2026)
Under the proposed rules effective 15 October 2026, the two-tier system is replaced. Certification and the permit to practice are issued together once all requirements are met. The experience scope broadens slightly: all three pathways accept experience in public accounting, or in the accounting field in industry, business, government, or college teaching – the same broad settings as the current permit, but applying equally regardless of which pathway a candidate follows.
Annual permit fees and registration
Once certified, all Alabama CPAs must register annually with the Board regardless of whether they hold an active permit or elect inactive status.
| Fee | Amount |
|---|---|
| Annual permit to practice (active status) | $100.00 |
| Annual registration (inactive status) | $50.00 |
| Annual registration (retired status, age 55+) | No fee |
| Late registration penalty (1 Jan – 28 Feb) | $100.00 |
| Late registration penalty (1 Mar+) | $500.00 |
| Annual county license (Code of Alabama § 40-12-71) | $25.00 |
The annual permit and registration are due by October 1 each year, with a grace period for submission through 31 December. CPE must be earned by 30 September and is reported on the annual registration form. Registrations postmarked after 31 December are delinquent. Disciplinary action begins on 1 April for outstanding fees and penalties.
CPAs on inactive status who wish to return to active status must demonstrate 40 CPE hours for each fiscal year of inactive status (maximum 120 hours total), all earned within the three years immediately preceding the reactivation request.
In addition to the Board’s annual registration, CPAs engaged in the practice of public accounting in Alabama must obtain an annual county license at a fee of $25 from the office of the county probate judge or other county licensing agency, as required by Code of Alabama § 40-12-71.
What are the CPA ethics requirements in Alabama?
Alabama does not require candidates to pass a professional ethics exam at any stage of the certification or licensing process.
Neither the current Quick Guide (revised 28 April 2026) nor the proposed rules effective 15 October 2026 include an ethics exam among the minimum qualifications for certification, the permit to practice, or the three new pathways. The passing grade of 75 on all four sections of the Uniform CPA Examination is the only examination requirement.
Alabama does require 2 CPE hours in ethics annually as part of the ongoing 40-hour CPE requirement – see the CPE section below for details.
What are the CPA requirements for international candidates in Alabama?
| Detail | Alabama |
|---|---|
| US citizenship required | No – but lawful presence in the US is required |
| Residency required | No |
| Minimum age | 19 |
| SSN required | Yes |
| Foreign transcript evaluation | NIES only |
| IQEX pathway | Available for Canadian Chartered Accountants |
Alabama does not require US citizenship, but every applicant – for both the exam and the permit to practice – must be either a US citizen or lawfully present in the United States. This requirement is confirmed on every Alabama Board application form. A valid SSN is also required at the application stage.
For candidates with education completed outside the United States, transcripts must be evaluated by NASBA International Evaluation Services (NIES) – the only evaluation service accepted by the Alabama Board. The evaluation must be submitted directly from NIES to the Board; applicants cannot submit it themselves.
Alabama recognises Canadian Chartered Accountants who hold a credential through CPA Canada and may qualify through the International Qualification Examination (IQEX) in lieu of the full Uniform CPA Exam. Contact the Alabama Board directly for current IQEX eligibility details.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Alabama?
| CPE requirement | Detail |
|---|---|
| Annual hours required | 40 hours per fiscal year |
| Accounting and auditing minimum | 8 hours per year |
| Ethics minimum | 2 hours per year |
| Personal development maximum | 12 hours per year |
| Carryover | Not permitted |
| CPE fiscal year | October 1 to September 30 |
| Reporting deadline | 31 December (on annual registration form) |
| First year exemption | CPAs certified after October 1 have no CPE requirement for that fiscal year |
| Inactive return catch-up | 40 hours per year of inactivity (max 120 hours), within 3 years preceding reactivation |
| Records retention | Independent verification of completion required; retain certificates |
Alabama does not pre-approve CPE courses or sponsors. Courses from NASBA-QAS registered sponsors are accepted without additional documentation. CPE must be earned between October 1 and September 30 and reported on the annual registration form by 31 December. There is no provision for carrying over unused hours to the following year.
One CPE credit equals 50 minutes of qualifying instruction. Personal development courses (communication skills, time management, leadership, and similar non-technical subjects) are capped at 12 hours per year.
Ethics CPE may be satisfied by any general ethics course or a course specifically covering the AICPA’s standards and professional conduct – no state-specific rules course is mandated for the annual 2-hour requirement.
CPAs whose principal place of business is in another state and who hold a valid, substantially equivalent licence in that state may claim CPE by reciprocity, provided that state’s CPE requirements are substantially equivalent to Alabama’s. These CPAs do not need to detail individual CPE courses on the registration form.
FAQs
Not under the current rules, which require 150 semester hours for the CPA Certificate. From 15 October 2026, proposed rule changes under Alabama’s Pathways to CPA Act (HB59) introduce three pathways.
Pathway 1 requires only a bachelor’s degree with 24 accounting and 24 business hours plus two years of experience – no 150-hour requirement.
Pathways 2 and 3 require more education but only one year of experience. All three pathways are subject to implementing rules being finalised before the October 2026 effective date.
Most candidates take 5 to 7 years in total:
– 4 to 5 years to complete a bachelor’s degree and reach 150 semester hours (often via a master’s programme),
– 6 to 18 months to pass all four exam sections within the 30-month window, and
– 1 to 2 years to complete the experience requirement for the permit to practice.
From October 2026, candidates under Pathway 1 can substitute a second year of experience for the extra 30 credit hours, which may shorten or simplify the educational portion for some candidates.
Yes – Alabama offers reciprocal certification to CPAs holding an active licence from another US state.
To apply, you must submit an Interstate Exchange Form alongside the reciprocal application, have your issuing state Board send a certification of good standing directly to the Alabama Board, and meet Alabama’s current education and experience qualifications.
Alabama also participates in CPA mobility – use the NASBA Mobility Tool to verify your eligibility to practice in Alabama without a separate licence.
Alabama CPA salaries vary significantly between the state’s major markets. Birmingham is the primary financial centre, with demand driven by banking, healthcare, and professional services.
Huntsville has seen rapid growth as a federal contracting and aerospace hub, creating strong demand for CPAs in government-related sectors. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No, but you must be lawfully present in the United States. Alabama requires applicants for both the exam and the permit to practice to be either a US citizen or lawfully present in the US – this requirement appears on every Alabama Board application form. A valid SSN is also required.
Foreign-educated candidates must have transcripts evaluated by NIES only, submitted directly to the Alabama Board.
Yes, in most cases. Alabama is recognised as substantially equivalent under NASBA’s mobility framework, meaning an Alabama CPA in good standing can generally practice in other states without a separate licence, provided Alabama remains their principal place of business.
Candidates who certify under Pathway 1 from October 2026 (bachelor’s degree only) should verify education requirements with target states, as many still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Alabama State Board of Public Accountancy.
Related Guides