Alabama CPA Exam Requirements

Requirements

Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Varies based on date (for first time candidates after January 1, 2016):
  • Baccalaureate degree with a minimum of 120 semester hours (SH), by a regional accreditation board with at least 24 semester hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level including a minimum 9 SH in Financial Accounting, 6 SH in Taxation and 3 SH in each of the following: Auditing, Management Accounting, Governmental & Not-For-Profit Accounting, and business law (concentrating primarily on the Uniform Commercial Code); and at least 24 semester in business courses (other than accounting courses); or
  • Graduate degree from a program that, as of the degree date, is accredited in business by the AACSB, or comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements noted above.

Note:

Candidates who sat for their first Exam section between January 1, 1995 and December 31, 2015, must have completed a total of 150 semester hours of postsecondary education with a concentration in accounting or the substantial equivalent as determined by the board (see step 1 of the application process for additional details).

Residency Requirements

U.S. Citizenship Required: Yes
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: 19

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Alabama CPA Exam Requirements exam fees

Initial Application Fee: $120
Audit: $193
Financial: $193
Regulation: $193
Business: $193
Total: $892

Special Fees: All applicants are required to pay both an initial application fee and an exam fee, regardless of the number of sections taken. Re-examination application fee of $75 applies to re-exam candidates.

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Alabama CPA Exam Requirements state board contacts

Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, AL 36130-0375

Web: http://www.asbpa.alabama.gov/
Phone: 334-242-5700
Fax: 334-242-2711
Toll-free: 1-800-435-9743

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Alabama CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Alabama CPA Exam Requirements, follow these steps:

    Before applying for the exam, evaluate your current credentials. You must be at least 19 years of age and an American citizen, or have declared your intent to become a citizen.

    To sit for the CPA exam as a first-time candidate in Alabama (after January 1, 2016), must have completed the following:

    • • Baccalaureate degree with a minimum of 120 semester hours (SH), by a regional accreditation board, with a concentration in accounting as evidenced by completing the following:
      1. a. At least 24 semester hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level including minimum requirements in each of the following areas: 9 SH in Financial Accounting, 6 SH in Taxation and 3 SH in each of the following: Auditing, Management Accounting, Governmental & Not-For-Profit Accounting; and
      2. b. At least 3 SH in business law, concentrating primarily on the Uniform Commercial Code; and
      3. c. At least 24 semester or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law (in addition to the three hours required above); marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics; or
    • • Graduate degree from a program that, as of the degree date, is accredited in business by the AACSB, or comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements noted above.

    Candidates who first sat for their first Exam section between January 1, 1995 and December 31, 2015, must have completed the following:

    1. 1. A total of 150 semester hours of postsecondary education, including a baccalaureate degree at a university accredited by a regional accreditation board with a concentration in accounting or the substantial equivalent as determined by the board, and having completed the following:
      1. a. At least 33 semester hours (SH) or equivalent quarter hours in Accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level including minimum requirements in each of the following subject areas: At least 9 SH in financial accounting, 6 SH in both auditing and taxation, 3 SH in both managerial and governmental/not-for-profit, and 6 SH in accounting electives; and
      2. b. At least 3 SH in business law; and
      3. c. At least 27 hours in business subjects including economics; legal and social environment of business; business law (in addition to the three hours required above); marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics; or,
    2. 2. A graduate degree in Accounting from a program accredited by the American Assembly of Collegiate Schools of Business (AACSB), or comparable accrediting organization recognized by the Board; or
    3. 3. A graduate degree from an AACSB, or other comparable accrediting organization recognized by the Board, accredited program with all of the requirements detailed in 1. above.
  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the Alabama State Board of Public Accountancy using the link provided in the Becker website. The application fee will be $120. The State Board will also collect the exam fees of $772.00, for a total of $892.00. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the Alabama State Board of Public Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third month is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Birmingham, Dothan, Huntsville, Mobile, Montgomery, or any other Prometric location that is convenient to you.