What experience qualifies for CPA licensure in Alabama?

Alabama accepts experience in public accounting, private industry, or government. All experience must be supervised by a licensed CPA and involve the use of accounting skills.

What is the Pathways to CPA Act (HB 59)?

Signed January 30, 2026, HB 59 replaces the statutory education and experience prerequisites with prerequisites adopted by the Alabama State Board of Public Accountancy. The pathway is expected to include a 120-credit option with 2 years of experience (per the state society), but the specific numbers will be set by board rule. The law takes effect October 1, 2026, and the Board is developing implementing regulations.

ALCPA Requirements 2026Updated July 27, 2026

Alabama CPA Requirements

Everything you need to become a CPA in Alabama

120/150

Credit Hours*

Year Experience

$100

License Fee

CPE Hours/Year

Key Facts

✓150 credit hours required for licensure (120-credit pathway enacted, effective Oct 2026)
✓1 year of supervised experience under a CPA (2 years under 120-credit pathway)
✓Can sit for exam with 120 credits
✓40 hours of CPE required annually
✓HB 59 (Pathways to CPA Act) signed January 30, 2026

*Alabama offers a 120-credit pathway (HB 59) with additional experience requirements. Effective October 1, 2026. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits33(for licensure)

Business Credits27(for licensure)

Additional Requirements:

•Must include 33 semester hours in accounting courses

Alabama offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to Sit120 credits including a bachelor's degree, with 24 accounting credits excluding introductory courses at upper division and 24 business credits other than accounting. The board has PROPOSED removing the business requirement to sit from October 15, 2026, leaving only the 24 accounting credits; that change was still shown as proposed when last checked on September 4, 2026.

Credits to Sit120

Accounting Credits to Sit24

Business Credits to Sit24

Minimum Age19 years

Residency RequiredNo

SSN RequiredYes

Licensing & CPE

Initial License Fee$100

Renewal Fee$100

Renewal Period1 year

CPE Hours Required40 per year

Ethics CPE RequiredYes

Exam vs. Licensure: Alabama requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 33 for full licensure. Business credits: 24 to sit, 27 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150

Credits

Year Exp.

•150 semester hours including accounting concentration
•1 year of supervised experience under a CPA

EnactedHB 59

120-Credit + Experience Pathway

120

Credits

Years Exp.

Effective: October 1, 2026

•Bachelor's degree with accounting concentration
•2 years of verified accounting experience
•Board empowered to define pathway details through regulation
•Implementing rules not yet finalized

Alabama State Board of Accountancy

Alabama State Board of Public Accountancy

Visit Official Website

(334) 242-5700

asbpa@asbpa.alabama.gov

Application Tips

1.Verify current requirements on the official state board website before applying
2.Have official transcripts sent directly from your educational institution
3.Allow 4-6 weeks for application processing
4.Keep copies of all submitted documents for your records

Disclaimer: Requirements may change. Always verify current requirements with the Alabama State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Alabama CPE & License Renewal

CPE Hours Per Period

1 Year

Renewal Cycle

~40

Hours Per Year

Required

Ethics CPE

Initial License Fee

$100

Renewal Fee

$100 every 1 year

Full CPE Guide Estimate Total CPA Cost

Frequently Asked Questions

Yes, Alabama allows candidates to sit for the CPA exam with 120 semester hours including an accounting concentration. However, you must complete 150 hours before licensure under current rules.