Alabama CPA Exam Requirements 2026
A qualified candidate can use the Alabama route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
Alabama CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted Not Yet Effective: Act 2026-16 changes the statutory CPA pathway framework and delegates implementing details to Board rule. Effective October 1, 2026.
Are you eligible for the CPA Exam in Alabama?
Alabama allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 19 years old.
- Meet the published U.S. residence or legal-presence requirement.
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree.
- Complete at least 120 semester hours.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- The baccalaureate degree must be from a college or university accredited by a regional accreditation board.
The baccalaureate degree must be from a college or university accredited by a regional accreditation board.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Alabama jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | The 24 accounting hours must exclude introductory courses and be upper-division undergraduate or graduate work. The 24 non-accounting business hours may come from the subject areas listed in Rule 30-X-4-.02. The 150-hour certification curriculum is broader than the 120-hour examination threshold. |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Alabama eligibility gap planner
Enter your education and personal details to compare them with the published Alabama requirements. Nuanced course classifications still require an official evaluation.
Check 8 published eligibility gates
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How to apply for the CPA Exam in Alabama
Alabama State Board of Public Accountancy is the application authority. Application method: online through the Alabama Board application system.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Alabama State Board of Public Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- completed Board application.
- official transcripts.
- required fee.
- proof of identity.
- citizenship or lawful-presence documentation.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Alabama application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Alabama application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Alabama exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Purchase only sections you intend to schedule and sit for within the six-month authorization period, and follow the expiration printed on the issued NTS.
- The authorization to test is valid for six months after approval.
- The rolling 30-month credit period begins on the score-release date for the first passed section and concludes on the date the candidate sits for the final passed section.
- The Board may extend conditional credit for circumstances beyond the candidate's control.
- Core sections are generally available year-round; Discipline sections follow AICPA administration windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Check before applying
- Credential evaluation required: See official instructions
- NIES required: See official instructions
- Approved evaluation services: See the official application instructions for accepted evaluation services
- Certified translation: See official instructions
The current public Board rules and exam instructions do not publish an approved foreign-credential evaluator list. Candidates with non-U.S. education should obtain written Board direction before purchasing an evaluation.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Alabama participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Alabama CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | 150 hours under the current rule; new routes take effect October 1, 2026 |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required; new routes take effect October 1, 2026 |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted Not Yet Effective: Act 2026-16 changes Alabama's CPA certificate and licensure framework and authorizes the Board to implement education and experience details by rule. |
Enacted pathways that are not effective yet
Use the current rule until the effective date shown. These routes do not change today's exam-admission requirements.
Published licensure routes
Act 2026-16 changes Alabama's CPA certificate and licensure framework and authorizes the Board to implement education and experience details by rule.
Takes effect: October 1, 2026
Pathway timing matters: Effective date: October 1, 2026. Current August 2026 examination and certification rules remain controlling. The Board separately labels its implementing eligibility guide as proposed and effective October 15, 2026.
Alabama CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Alabama?
Alabama currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.
Do I need 150 semester hours to sit in Alabama?
No. Alabama allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Alabama to take the CPA Exam?
No Alabama jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Alabama?
Alabama does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Alabama?
The current known first-section total is $463.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Alabama CPA Exam credits last?
Alabama provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Alabama?
Foreign education treatment must be confirmed with the Alabama application authority before purchasing an evaluation.
Your next CPA Exam research steps
Use this Alabama page as your eligibility command center, then move into application timing and study-material research.
Official Alabama sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Alabama State Board of Public Accountancy.
- Exam InformationAlabama State Board of Public Accountancy · State Board
- Alabama Administrative Code Chapter 30-X-4Alabama Legislative Services Agency · Regulation
- Examination FeesAlabama State Board of Public Accountancy · State Board
- HB59 Enrolled - Pathways to CPA ActAlabama Legislature · Official Legislation
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.