Alabama CPA Ethics Exam Requirements [2022]

Alabama CPA Ethics Exam Requirements

Share This...

Alabama CPA Ethics Exam Requirements

To meet the Alabama CPA ethics exam requirements and become a CPA, candidates who have successfully passed their CPA exam are required to complete the American Institute of Certified Public Accountants (AICPA) continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course (For Licensure)” which is available online on the AICPA’s website. The course and exam must be completed with a grade of 90 percent or above to qualify.

This article will help you to become a CPA in Alabama and is a requirement after you have passed the Alabama CPA exam.

Summary of Alabama CPA Requirements

Credit Hours to sit for the CPA Exam120
Undergraduate Degree required to sit for the CPA ExamYes
Certificate of Good Moral CharacterYes
Credit Hours in Accounting courses to sit for the CPA Exam24
Credit Hours in Business courses to sit for the CPA Exam24
Total Credit Hours to receive CPA License150
Credit Hours in Accounting courses for CPA License33
Credit Hours in Business courses for CPA License27
Ethics Exam required to get a CPA LicenseYes
Work Experience required to receive a CPA License1 – 2 years

General Requirements

Alabama is one of the few states that requires CPAs to be citizens. A valid Social Security number is also required. The state also has a 19-year-old minimum age restriction. If you want to practice accounting in Alabama, you must be a citizen or confirm that you legally reside in the United States. You must also submit transcripts.

See all of the Alabama CPA Exam Requirements here…

Credit Requirements for Alabama CPA License

One of the main Alabama CPA education requirements is getting a bachelor’s degree in accounting requiring 120 semester hours, pursuing a master’s degree in accounting or post-baccalaureate certificate is the most tried and true option to obtain the 30 more credits needed to become a CPA in Alabama. Many of these programs are entirely online.

There are also specialized five-year CPA track programs that offer a hybrid bachelor’s and master’s curriculum tailored exclusively to provide you with the 150 semester hours required to meet Alabama CPA requirements.

Accepted Educational Institutions

The Alabama State Board of Public Accountancy recognizes all relevant degrees and credits obtained at colleges and universities that have essential institution-level accreditation from any of the six regional accreditors that operate in the United States:

Required Courses

You may have a bachelor’s degree that meets specific curriculum requirements, or you may qualify through one of two routes if you have a master’s degree. Comply with Alabama’s CPA degree and coursework requirements. Your 150 semester hours (225 quarter hours) must include a precise blend of business and accounting courses from your bachelor’s degree, any additional undergraduate credits you acquire, and a master’s or post-baccalaureate certificate:

  • 33 upper-division semester hours in accounting (no introductory courses) and must include:
    • Nine semester hours in financial accounting
    • Six semester hours in auditing
    • Six semester hours in taxation
    • Three semester hours in managerial accounting
    • Three semester hours in government/not-for-profit
    • Six semester hours in accounting electives
  • During three semester hours of business law, we primarily concentrate on the Uniform Commercial Code.
  • 27 semester hours in business courses other than accounting and must include: economics; legal and social environment of business; business law (in addition to above); marketing; finance; organization, group, and individual behavior; quantitative applications in the industry; communication skills; and, business ethics; or

You will automatically be considered eligible for the CPA exam and meet state CPA education requirements for licensure if you hold a graduate degree from a school of business or accounting accredited by the AACSB.

Foreign Education

If you received your degree in another nation, your credits would be evaluated by the National Association of Credential Evaluation Services.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting, and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Alabama CPA Exam Cost Breakdown

The Alabama CPA exam cost consists of two main fees: $226.15 per CPA exam section, for a total of $905 for all four sections, and then the $100 annual registration fee for your actual CPA license.

Alabama does not require an initial application fee or a re-examination fee. However, if you fail a section and need to retake it, you will still need to pay the $226.15 examination fee again.

Initial Application or Transfer of CreditNone
Re-examination Application FeeNone
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Annual CPA License Registration Fee$100.00

Alabama CPA Experience Requirements

To meet the Alabama CPA experience requirements, you’ll need to either have one‐year full‐time employment by a public accounting firm as a staff accountant and supervised by a practicing CPA or PA holding a valid permit to practice, or two years of full‐time employment properly supervised and has sufficient quality and depth in the accounting field in industry, business, government, or college teaching; or any combination of both.

Types of Alabama CPA Experience Requirements

Industry or Business Experience: Employed by a person or entity in the performance of duties that primarily involve the use of financial accounting and auditing skills; the installation of internal control systems; the use of management advisory, financial advisory, or consulting skills; or compliance with accounting aspects of tax or regulatory laws.

Government Experience: Employed by a government agency that is Board recognized and has the responsibility and organizational structure for performing auditing and accounting functions.

Teaching Experience: Must have taught courses primarily in the accounting discipline for academic credit at an accredited college or university.

Receiving Your Alabama CPA License

Alabama has a two-tiered CPA licensing structure. The state will first issue a CPA degree to candidates who have completed the schooling requirements and passed the CPA exam. Individuals with a CPA certificate are not permitted to practice or represent themselves as CPAs unless the experience criteria are satisfied.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Other Posts You'll Like...

Want to Pass as Fast as Possible?

(and avoid failing sections?)

Watch one of our free "Study Hacks" trainings for a free walkthrough of the SuperfastCPA study methods that have helped so many candidates pass their sections faster and avoid failing scores...

Scroll to Top
[523.251,1046.50]
[523.251,1046.50]