Alabama CPA requirements
Alabama lets you sit for the exam at 120 credit hours, but you still need 150 hours and 1 year of full-time supervised experience as a staff accountant at a public accounting firm before the board will license you.
Education
You need a bachelor’s degree or higher and 150 total semester hours to be licensed in Alabama. You can sit for the exam earlier, at 120 hours.
| Requirement | Alabama | Notes |
|---|---|---|
| Total semester hours | 150 | Required to be licensed; 120 to sit |
| Upper-level accounting | 33 hours to certify (24 upper-division hours to sit) | |
| Upper-level business | 27 hours to certify; 24 hours to sit | |
| Degree level | Bachelor’s minimum | Regionally accredited institution |
Community college credits generally count toward the total but not toward the upper-level accounting requirement. Get a transcript evaluation from the board before you pay for extra coursework.
Foreign-educated candidates
Foreign-educated candidates need their transcripts evaluated by a NACES-member service, such as NASBA International Evaluation Services, before their coursework counts.
Sitting versus licensing
Alabama is one of the states that has adopted the newer 120-hour pathway: you can sit for the exam well before you finish your degree’s final 30 hours, then complete the rest while you work toward licensure. That timing flexibility is real, but don’t mistake “eligible to sit” for “eligible to be licensed” — plenty of candidates finish all four sections and then wait months to hit the full 150-hour threshold.
Plan the extra hours into your degree rather than bolting them on afterwards. A fifth-year master's or an integrated program is almost always cheaper than taking individual courses later, and it keeps you eligible for student course pricing.
Experience
1 year of full-time supervised experience as a staff accountant at a public accounting firm, or 2 years in industry, business, government, or college teaching, supervised by a CPA.
The experience can typically be earned before, during, or after you pass the exam sections. Your supervisor submits the verification directly to the board, so keep the relationship intact — chasing a signature from a former manager years later is the most common avoidable delay at this stage.
Ethics
Alabama does not require a separate ethics exam for most current candidates. Ongoing CPE requires 2 hours of ethics annually, covering the board’s rules of professional conduct and the AICPA Code of Professional Conduct.
How to apply, step by step
The order matters less than it looks — experience and exam sections can overlap — but this is the sequence that avoids the most common delays.
At least 120 semester hours, including the required upper-level coursework, to sit.
Have your school send official transcripts directly to Alabama State Board of Public Accountancy. Unofficial or self-submitted transcripts are not accepted.
Filed with Alabama State Board of Public Accountancy along with the application fee. This is the board's first review of your eligibility.
Once the board approves your application, it notifies NASBA, which issues your Authorization to Test (ATT).
NASBA issues one NTS per section you've paid for. Schedule promptly — an expired NTS means paying the exam fee again.
Schedule at a Prometric test center. All four sections must be passed within a rolling 30-month window that starts when you pass your first section.
1 year of full-time supervised experience as a staff accountant at a public accounting firm, or 2 years in industry, business, government, or college teaching, supervised by a CPA. This can run before, during, or after your exam sections.
Alabama does not require a separate ethics exam for most current candidates. Ongoing CPE requires 2 hours of ethics annually, covering the board's rules of professional conduct and the AICPA Code of Professional Conduct.
With your experience verification and ethics requirement on file, submit the final application and initial license fee.
Fees
| Fee | Amount | When |
|---|---|---|
| Application | $120 | Before anything else |
| Exam fee, per section | $268.59 | Paid to NASBA (national rate) |
| Initial license | $100 (initial annual registration) | On approval |
| Renewal | $100 annually | Ongoing |
After you’re licensed: staying current
Getting licensed is not the end of the paperwork. Alabama requires ongoing continuing professional education to keep your license active, and it is easy to lose track of once you’re working full time.
40 hours of CPE per year, including at least 8 hours of accounting and auditing and at least 2 hours of ethics.
What changed recently
Alabama’s “Pathways to CPA Act” (HB59), signed in early 2026, will replace the flat 150-hour rule with three pathways — including a bachelor’s degree plus 2 years of experience — targeted to take effect October 15, 2026. As of this writing the board’s implementing rules are still officially labeled “proposed,” not finalized, so the current 120-to-sit/150-to-license structure remains the rule in force.
Most states have also aligned their credit window with the national thirty-month rule, which gives candidates six more months than the old eighteen-month window to finish all four sections. If you were planning around the old rule, replan.
Common questions
Can I sit in Alabama if I studied out of state?
Usually yes — most states, including Alabama, don’t require residency to sit for the exam. Your transcripts still have to satisfy the upper-level accounting and business hours, which is where out-of-state applicants most often fall short.
Do online courses count toward the credit hours?
They typically do, provided the institution is accredited and the course is genuinely upper-level. Get it confirmed in writing by the board before enrolling — this is one of the most expensive assumptions candidates make.
Do I need to be a US citizen or a resident of Alabama?
Must be a US citizen or otherwise legally present, and at least 19 years old. No Alabama residency requirement.
What happens right after I pass all four sections?
Passing the exam doesn’t license you on its own. You still need your experience requirement on file and the ethics requirement satisfied before you can submit a license application. You may be able to complete the experience requirement in parallel with the exam, so there’s often little or no extra wait.
Should I license in a state with easier rules instead?
Rarely worth it. Mobility means a license from another state generally lets you practice in Alabama, but if you live and work here you will eventually want a local license anyway, and transferring adds cost and paperwork.
Is there anything unusual about Alabama's process?
Alabama is a “direct” jurisdiction — candidates apply straight to the board rather than through NASBA. Candidates who sit for the exam at 120 hours get 5 years to complete the remaining 30 hours, or face a CPE catch-up penalty. A major reform is close but not yet finalized — check back around October 2026 for its actual status.
Next step
Alabama State Board of Public Accountancy — 770 Washington Avenue, Suite 226, Montgomery, AL 36104 — (334) 242-5700.
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