State & Territory Requirements



Save this licensure state to my profile

last updated 2/14/2017


Age Requirement: 19
Citizenship Requirement: Yes
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in accounting: A candidate shall be determined to have a concentration in accounting or its substantial equivalent upon completing one of the following: (1) 24 semester hours or equivalent quarter hours in accounting (excluding introductory hours) at the upper division under graduate and/or graduate level which includes: 9 hours in financial accounting, 3 hours in auditing, 6 hours in taxation, 3 hours management accounting, 3 hours in governmental and not-for-profit accounting, and at least 3 hours in business law concentrating primarily on the Uniform Commercial Code; (2) a graduate degree from a program that, at the time the degree was awarded, was accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB) or a comparable accrediting organization recognized by the Board; (3) a graduate degree from a program that, at the time the degree was awarded, was accredited in business by the AACSB, or a comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements specified in (1) above.
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1-year in public accounting or, 2-years in industry, business, government, or college teaching
Ethics exam: Must pass AICPA Ethics Exam for initial licensure


Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Alabama Society of Certified Public Accountants

Diane Christy


P.O. Box 242987

Montgomery, AL




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out the CPA Exam Aid—courtesy of the AICPA.


state board

Alabama State Board of Public Accountancy


P.O. Box 300375

Montgomery, AL


Instructions for CPA examination application


Found an error?

We try to ensure this information is accurate and consistent. If you spot an error, please send us a message.