State Requirements


State & Territory Requirements

Last Updated 8/20/2021


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: 120 semester hours of postsecondary education, including a baccalaureate degree at a regionally accredited college or university. 24 semester hours (excluding introductory courses) at the upper division undergraduate and/or graduate level *OR* Awarded a graduate degree in accounting from an AACSB accredited program. *Also required to sit for the exam: 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics.
Exam sitting requirements: B.A. (120 hours)
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.
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