ALCPA Requirements 2026Updated October 20, 2026
Alabama CPA Requirements
Everything you need to become a CPA in Alabama
120/150
Credit Hours*
1
Year Experience
$100
License Fee
40
CPE Hours/Year
Key Facts
- ✓Three licensure pathways under board rules effective October 15, 2026, including a bachelor's-degree route that does not require 150 credit hours
- ✓2 years of experience on the bachelor's-only pathway; 1 year on the pathways with a graduate degree or 30 additional credits
- ✓Can sit for the exam with a bachelor's degree, 24 accounting and 24 business 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. 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 Credits24
Additional Requirements:
- •33 semester hours in accounting (24 on the bachelor's-only pathway) and 24 semester hours in business courses other than accounting
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 SitA baccalaureate degree from a regionally accredited college or university with a concentration in accounting or its substantial equivalent, shown by at least 24 semester hours of accounting (excluding introductory courses, upper division undergraduate and/or graduate) and at least 24 semester hours of business courses other than accounting (Ala. Admin. Code 30-X-4-.02(c), effective October 15, 2026, for candidates who first sit on or after that date). Candidates who first sat earlier keep the rules in effect when they first sat. The board's earlier proposal to drop the business requirement was not adopted.
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.
Licensure Pathways
ActiveHB 59
Pathway 1: Bachelor's Degree + 2 Years Experience
120
Credits
2
Years Exp.
Effective: October 15, 2026
- •Baccalaureate degree from a regionally accredited institution with at least 24 semester hours of accounting (excluding introductory courses, upper division undergraduate and/or graduate) and 24 semester hours of business courses other than accounting
- •Two years of full-time, properly supervised experience (Ala. Admin. Code 30-X-5-.06(1)(a))
- •The rule sets no credit total; 120 is the usual bachelor's total, not a figure the board states
ActiveHB 59
Pathway 2: Bachelor's + Graduate Degree
150
Credits
1
Year Exp.
Effective: October 15, 2026
- •Baccalaureate and graduate degrees from regionally accredited institutions with at least 33 semester hours of accounting and 24 semester hours of business courses other than accounting
- •One year of full-time, properly supervised experience (Ala. Admin. Code 30-X-5-.06(1)(b))
- •The rule sets no credit total, only the two degrees; 150 is the usual total for a bachelor's plus a master's
ActiveHB 59
Pathway 3: Bachelor's + 30 Additional Credits
150
Credits
1
Year Exp.
Effective: October 15, 2026
- •Baccalaureate plus 30 additional semester hours, with no more than 150 total semester hours required, including at least 33 semester hours of accounting and 24 semester hours of business courses other than accounting
- •One year of full-time, properly supervised experience (Ala. Admin. Code 30-X-5-.06(1)(b))
Alabama State Board of Accountancy
Alabama State Board of Public Accountancy
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: 2026-10-20.
Alabama CPE & License Renewal
40
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
Frequently Asked Questions
Yes. For candidates who first sit on or after October 15, 2026, Alabama requires a baccalaureate degree from a regionally accredited institution with at least 24 semester hours of accounting (excluding introductory courses) and 24 semester hours of business courses other than accounting. The rule does not require a 150-hour total to sit, and licensure depends on which of the three pathways you complete.
Education Programs for Alabama
8 programs meet CPA education requirements in Alabama. Browse by category to find the right fit.
Online MAcc
2150-Hour Pathways
3Related Resources
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