CPA exam and license requirements in Alabama
Alabama requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Alabama State Board of Public Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Alabama?
Alabama requires 120 semester credit hours to sit for the CPA exam. Candidates in Alabama sit under the rules of the Alabama State Board of Public Accountancy.
How many credit hours do you need for a CPA license in Alabama?
Alabama requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Alabama?
The CPA exam in Alabama costs $262.64 per section, a $120 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Alabama board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Alabama?
Alabama gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Alabama require a CPA ethics exam?
Alabama: No separate ethics exam or course is required for the certificate or permit (ethics is tested within the Uniform CPA Exam); active licensees complete 2 hours of ethics CPE per year.
What work experience is required for a CPA license in Alabama?
Alabama requires one year (about 2,000 hours) of public accounting supervised by a licensed CPA or PA, or two years of supervised work in industry, government, or college teaching.
Who regulates CPAs in Alabama?
CPAs in Alabama are regulated by the Alabama State Board of Public Accountancy. Its published requirements are at https://asbpa.alabama.gov.
Recent changes and notes for Alabama
- Two-tier state: passing the exam yields a CPA Certificate (title only), while public practice needs a separate annual Permit to Practice earned through the experience requirement.
- Pathways to CPA Act (HB59), effective Oct 1, 2026, adds a bachelor's plus two-years-experience route and merges the certificate and permit into one credential.
- Requires U.S. citizenship or lawful permanent residence and a valid SSN; minimum age 19; no in-state residency required.
- Sit at 120 hours (24 accounting + 24 business); certify at 150 hours (33 accounting + 27 business); apply directly to the Board, not NASBA.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://asbpa.alabama.gov/exam/exam-information/. Requirements change; confirm with the Alabama State Board of Public Accountancy before applying.