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State Requirements


State & Territory Requirements

Last Updated 10/12/2021


Age Requirement 19
Citizenship Requirement Yes
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in Accounting: Receive a bachelor’s degree or higher from an accredited college or university with 120 semester hours + Complete at least 24 semester hours in accounting—upper division (300 level or higher) + Complete at least 24 semester hours in business related courses Candidates can sit for the exam with less than 150 semester hours; however, they will be required to complete 150 semester hours before they are eligible to apply for a CPA license. The 150 semester hours must include 33 semester hours in upper division accounting (300 level or higher) and at least 27 semester hours in business related courses. The candidate will have 36 months after passing the last test section to complete the 150 semester hour requirement.
Exam sitting requirements: Bachelor's degree and a minimum of 24 semester hours in accounting at the upper division undergraduate and/or graduate level. A minimum of 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level is also required.
Experience Requirements: 1 year in public accounting or 2 years in industry, business, government, or college teaching.
Ethics Exam: No ethics exam
State Society

Alabama Society of Certified Public Accountants

Renee Hubbard and Zack Camerio

(334) 834-7650

1041 Longfield Court

Montgomery, AL



State Board

Alabama State Board of Public Accountancy


P.O. Box 300375

Montgomery, AL


Instructions for CPA examination application


  • The applicant is a citizen of the United States or, if not a citizen of the United States, a person who is legally present in the United States with appropriate documentation from the federal government who is at least 19 years old; and who is of good moral character.
  • Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
  • Two-tier state. When a CPA passes the exam, a certificate will be issued if the candidate meets the 150-hour requirements for licensure. However, a license/permit to practice will be issued when the experience requirement is completed.
  • Learn more about how to become a CPA in Alabama here.
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