Understanding Alabama CPA requirements is essential for aspiring accountants seeking licensure in the Heart of Dixie. Despite the Tax Foundation ranking Alabama 41st out of 50 states in its annual State Business Tax Climate Index, the state’s complex tax code creates exceptional opportunities for CPAs. Working in public accounting in Alabama means businesses of all sizes rely heavily on professional expertise to navigate stringent reporting requirements.
The Alabama State Board of Public Accountancy maintains specific requirements for CPA licensure that align with national standards while addressing state-specific needs. This comprehensive guide covers everything you need to know about becoming a CPA in Alabama, from education requirements to continuing professional education.
Alabama’s strong CPA community, fostered by the Alabama Society of CPAs, creates an excellent professional environment. The state hosts established family firms with decades of tradition alongside major regional and international accounting firms. From PwC, KPMG, and Ernst & Young in Birmingham to Deloitte’s offices in both Birmingham and Huntsville, Alabama, offer diverse career opportunities for CPAs.
Follow this complete guide to understand exactly how to meet Alabama CPA requirements and launch your accounting career:
- Education Requirements for Alabama CPAs
- CPA Exam Requirements in Alabama
- Experience Requirements for Alabama CPA License
- Alabama CPA License Application Process
- Continuing Professional Education Requirements
- Alabama CPA Salary Information
- Frequently Asked Questions
Education Requirements for Alabama CPAs
Meeting Alabama’s CPA education requirements forms the foundation of your professional journey. The Alabama State Board of Public Accountancy mandates that all CPA exam candidates complete 150 total semester hours of college credit and hold a bachelor’s degree or higher.
The 150-Hour Requirement Breakdown
Since standard bachelor’s degrees in accounting typically consist of 120 semester hours, aspiring Alabama CPAs must earn 30 additional credits. The most common pathways include:
- Master’s degree in accounting or business administration
- Post-baccalaureate certificate in accounting
- Five-year CPA track programs combining bachelor’s and master’s curricula
- Additional undergraduate coursework in accounting, business, or law
Many of these programs are available entirely online, providing flexibility for working professionals. Learn more about creative solutions for earning your 150 credits.
Approved Accounting Programs in Alabama
The Alabama State Board of Public Accountancy recognizes degrees and credits earned through colleges and universities holding basic institution-level accreditation from any of the six regional accreditors:
- Middle States Association of Colleges and Schools
- New England Association of Schools and Colleges
- Higher Learning Commission
- Northwestern Commission on Colleges and Universities
- Southern Association of Colleges and Schools
- Western Association of Schools and Colleges
Additionally, the Board recognizes any degree granted by a school of business or accounting that holds AACSB accreditation. View our guide to accredited accounting schools for more information.
Specific Coursework Requirements
Alabama CPA requirements include specific coursework distributions within your 150 semester hours (225 quarter hours):
Accounting Coursework (33 upper division semester hours required):
- 9 semester hours in financial accounting
- 6 semester hours in auditing
- 6 semester hours in taxation
- 3 semester hours in managerial accounting
- 3 semester hours in government/not-for-profit accounting
- 6 semester hours in accounting electives
Business Coursework (30 semester hours required):
- 3 semester hours of business law (Uniform Commercial Code focus)
- 27 semester hours in business courses including:
- Economics
- Legal and social environment of business
- Marketing
- Finance
- Organization, group, and individual behavior
- Quantitative applications in business
- Communication skills
- Business ethics
Note: Candidates holding a graduate degree from an AACSB-accredited school of business or accounting automatically meet education requirements for CPA exam eligibility and licensure.
Additional Eligibility Requirements
Beyond education, Alabama CPA exam candidates must:
- Hold U.S. citizenship
- Be at least 19 years old
- Demonstrate strong moral character
CPA Exam Requirements in Alabama
After fulfilling Alabama’s educational requirements, candidates become eligible to sit for the Uniform CPA Examination. The exam process in Alabama follows specific procedures established by the State Board of Public Accountancy.
Application Process and Documentation
The Alabama CPA exam application process begins with transcript review:
- Transcript Submission: Have your school send official transcripts directly to the Alabama State Board of Public Accountancy. The Board must review and verify your educational qualifications before determining exam eligibility.
- Complete Application Package: Submit the CPA Exam Application Package, which must be signed in the presence of a notary.
- Required Documentation:
- Notarized application form
- 2″ x 2″ passport photo
- Official transcripts (sealed)
- Application fee payment
Application Fees
All fees must be paid by personal check, cashier’s check, or money order payable to the Alabama State Board of Public Accountancy.
Mailing Addresses
Regular Mail (USPS):
Alabama State Board of Public Accountancy
P.O. Box 300375
Montgomery, AL 36130-0375
Phone: 334-242-5700 / 800-435-9743
Website: www.asbpa.alabama.gov
Overnight/Express Mail:
Alabama State Board of Public Accountancy
770 Washington Avenue, RSA Plaza Suite 226
Montgomery, AL 36104-3807
Scheduling Your Exam
Once the Board approves your application:
- The Board submits an Authorization to Test (ATT) to NASBA
- NASBA issues a Notice to Schedule (NTS) valid for six months
- Schedule your exam through Prometric (1-800-580-9648)
Alabama CPA Exam Testing Centers
Important Exam Considerations
- You may schedule all four exam sections simultaneously or separately
- Registration fees are non-refundable and expire after six months
- Must pass all four sections within a rolling 18-month period
- The passing score for each section is 75
- Results are mailed after verification and are available online at NASBA
For comprehensive information about exam content and preparation, visit our Uniform CPA Exam guide.
Experience Requirements for Alabama CPA License
Alabama operates as a two-tier state, meaning candidates receive a CPA certificate after passing the exam but need additional experience for full licensure. Understanding the difference between accounting and auditing experience can help you plan your career path.
Work Experience Options
Alabama accepts two pathways for experience requirements:
Option 1: Public Accounting Experience
- One year of full-time experience in public accounting
- Must work under the supervision of a licensed CPA
- Experience in audit, tax, or advisory services qualifies
Option 2: Alternative Experience
- Two years of full-time work experience in:
- Private industry accounting
- Government accounting (with a Board-recognized agency)
- College teaching (accounting courses for academic credit)
- Any combination of the above
Qualifying Work Experience Criteria
Industry/Business Experience: Employment must involve primary duties in financial accounting, auditing, internal controls, management advisory services, financial advisory services, tax compliance, or regulatory compliance.
Government Experience: Must be employed by a government agency recognized by the Board, with duties similar to those in industry.
Teaching Experience: Must teach accounting courses for academic credit at a regionally accredited college or university.
CPE Requirements During Experience Period
While gaining the required experience, candidates must complete 40 hours of continuing professional education (CPE) as per Board standards. Submit the CPE Reporting Form by September 30th annually.
Documenting Your Experience
Your supervising CPA must verify your experience through a letter to the Alabama State Board of Public Accountancy, including:
- Start date (mm/dd/yyyy)
- End date (mm/dd/yyyy) or “to present”
- Job title and detailed description
- Full-time or part-time status
- Supervisor signature (or HR personnel if no CPA supervisor)
- Letter on company letterhead
Consider exploring specialized fields, such as forensic accounting or fund accounting, during your experience period.
Alabama CPA License Application Process
After completing education, exam, and experience requirements, you’re ready for full CPA licensure in Alabama. This final step transforms your CPA certificate into a license to practice.
License Application Checklist
Verify completion of all requirements before applying:
- ✓ 150 semester hours of post-secondary education
- ✓ Official transcripts sent to the Board
- ✓ Passed all four sections of the CPA exam
- ✓ Completed required work experience (1 year public or 2 years alternative)
- ✓ Fulfilled 40-hour CPE requirement
- ✓ Experience verification letter from employer
Application Process
- Complete the CPA Registration Form
- Include original signature and date
- Submit $75 registration fee
- Mail to: Alabama State Board of Public Accountancy, P.O. Box 300375, Montgomery, AL 36130-0375
Interstate Reciprocity
For CPAs licensed in other states seeking Alabama licensure:
Requirements:
- Submit official transcripts to the Alabama Board
- Meet 150-hour requirement (waived with 4+ years of public accounting experience)
- Complete Interstate Exchange Form
- Submit Application for Certificate of Reciprocity with $100 fee
- Provide experience verification if not from public accounting
International Reciprocity
Alabama recognizes Canadian Chartered Accountants who are credentialed through the CICA after passing the International Qualification Examination (IQEX).
CPAs from other countries must:
- Pass all four sections of the Uniform CPA Exam
- Hold a valid foreign accounting credential
- Reside in the United States
- Document three years of continuous employment in the prior six years
- Gain one year of public accounting experience
Continuing Professional Education Requirements
Maintaining your Alabama CPA license requires 40 hours of continuing professional education annually. The CPE year runs from October 1 to September 30.
Annual CPE Requirements
Qualifying CPE Activities
Alabama recognizes three categories of CPE:
- Professional Development Programs: Educational classes, seminars, and conferences attended in person
- Correspondence/Self-Study: Online courses, webinars, and individual study programs (maximum 20 hours)
- Instructor Credit: Teaching or leading professional programs (preparation time may qualify)
CPE Documentation Requirements
Submit the CPE Reporting Form from the CPA Registration Package, including:
- Course location, title, and content description
- Principal instructor name
- Attendance dates
- Synopsis for self-study programs
- Number of CPE hours earned
Maintain evidence of completion (certificates, transcripts, examination results) for Board review if requested.
Credit Calculation
One CPE credit equals 50 minutes of qualifying education. Programs must enhance professional competence in accounting, auditing, taxation, consulting, or ethics.
Alabama CPA Salary Information
Understanding salary expectations helps you make informed decisions about your career. According to the Bureau of Labor Statistics, accountants and auditors in Alabama earn competitive salaries that reflect regional economic conditions and demand for qualified professionals.
Statewide Salary Data
Metropolitan Area Salaries
Salary levels vary significantly across Alabama’s metropolitan areas, with larger cities typically offering higher compensation:
CPAs typically earn 10-15% more than the general accountant population due to their advanced certification and expertise. Factors influencing salary include:
- Years of experience
- Industry specialization
- Firm size and type
- Additional certifications
- Management responsibilities
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
What are the basic requirements to become a CPA in Alabama?
To become a CPA in Alabama, you need 150 semester hours of education, including a bachelor’s degree, pass all four sections of the CPA exam, complete one year of public accounting experience (or two years of alternative experience), and fulfill 40 hours of annual CPE requirements.
How much do CPAs make in Alabama?
According to BLS data, accountants and auditors in Alabama earn an average annual salary of $80,760. CPAs typically earn 10-15% more, with salaries highest in metropolitan areas like Huntsville ($85,400) and Birmingham ($82,830).
Can I take the CPA exam before graduating in Alabama?
No, Alabama requires candidates to complete all 150 semester hours of education and hold a bachelor’s degree before sitting for the CPA exam. Some states allow early testing, but Alabama maintains traditional requirements.
How long does it take to become a CPA in Alabama?
Typically 5-7 years total: 4 years for a bachelor’s degree, 1-2 years for additional education (master’s or certificates), plus 1-2 years of required work experience. The CPA exam itself must be completed within an 18-month window.
Does Alabama accept online accounting degrees for CPA licensure?
Yes, Alabama accepts online degrees from regionally accredited institutions or AACSB-accredited business schools. The Board focuses on accreditation status rather than delivery method. View our guide to online accounting programs.
What’s the difference between a CPA certificate and a license in Alabama?
Alabama is a two-tier state. After passing the CPA exam, you receive a certificate allowing you to use the CPA designation. However, you need a license (requiring work experience) to practice public accounting or offer services to the public.
How often must I renew my Alabama CPA license?
Alabama CPA licenses renew annually. You must complete 40 hours of CPE by September 30 of each year and submit your registration form along with the $75 renewal fee.
Can I transfer my CPA license from another state to Alabama?
Yes, Alabama offers reciprocity for CPAs licensed in other states. You must meet Alabama’s 150-hour education requirement (unless you have 4+ years of public accounting experience) and submit transcripts, verification forms, and a $100 application fee.
What happens if I fail a section of the CPA exam in Alabama?
You can retake failed sections, but you must pass all four parts within 18 months of passing your first section. If the 18-month window expires, you lose credit for passed sections and must restart. Apply for re-examination with a $50 fee.
Where can I find CPA exam review courses in the state of Alabama?
Many universities in Alabama offer CPA review courses, and numerous online providers serve the state. The Alabama Society of CPAs also provides resources and recommendations for exam preparation. Consider your learning style and schedule when selecting a review program.
Professional Resources and Next Steps
Now that you understand Alabama CPA requirements, consider joining professional organizations to advance your career:
- American Institute of CPAs (AICPA) – National professional organization offering resources, certifications, and networking
- Alabama Society of CPAs – State organization providing local networking, CPE opportunities, and advocacy
Explore specialized career paths that complement your CPA license:
- Forensic accounting – Investigate financial crimes and fraud
- Fund accounting – Specializing in governmental and nonprofit sectors
- Tax specialization – Focus on complex tax planning and compliance
- Audit and assurance – Provide independent verification services
Remember that becoming a CPA in Alabama opens doors to a diverse range of career opportunities across public accounting, private industry, government, and education. The investment in meeting these requirements pays dividends throughout your professional career.
