How to Become a CPA in Alabama 2026

In order to sit for the exam, the Alabama education requirements must be attained first. For Alabama applicants, you should complete 120 semester hours or 180 quarter hours of postsecondary education, including a baccalaureate degree at a college or university. This includes an upper division undergraduate and/or graduate level minimum of 24 semester hours or equivalent quarter hours in accounting. As well as at least 24 semester or equivalent quarter hours in business courses at the undergraduate or graduate level.

Prior to applying for the exam, make sure you are also qualify for the general requirements. The applicant must be 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 19 years of age or older, and who is of good moral character.

To apply for the exam, Alabama candidates apply through the Alabama State Board of Public Accountancy.

Official transcripts must be sent directly to the Board:

Alabama State Board of Public Accountancy
PO Box 300375
Montgomery, AL 36130-0375.

For more information, visit the Alabama Board Exam Application and Instructions.

Once your application is approved, the board sends an Authorization to Test to the National Association of State Boards of Accountancy (NASBA). A payment coupon will be sent by NASBA for the fees charged for the exam. The coupon is only valid for 90 days. Upon payment, a Notice to Schedule will be sent to you. Candidates must submit a check or money order payable to the board which totals the application fee and exam fees.

Alabama CPA Exam fees include a $120 initial application fee, a $75 re-exam fee, and $262.64 per CPA Exam section. The four exam-section fees total $1,050.56 before the initial or re-exam application fee.

Click here to see a breakdown of the Alabama CPA exam costs.

After receiving the NTS, schedule your exam online through Prometric. You are able to apply for one or more sections of the examination at a time. The NTS is valid for one testing event or six months from its issuance and must be presented for entry at the testing center.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

Alabama candidates retain credit for a passed CPA Exam section for 30 months. Candidates must pass all four sections within the rolling 30-month period beginning on the score-release date.

Now that you’ve passed the CPA exam, you may proceed with the CPA licensing process by accomplishing the licensing requirements.

Alabama enacted HB59, the Pathways to CPA Act, in 2026 to create an additional CPA licensure pathway. Candidates should check the Alabama Board’s current rules and forms before applying, especially if they plan to qualify through a bachelor’s-degree-plus-experience pathway rather than the traditional 150-hour route.

You may apply through Alabama’s State Board of Public Accountancy.

To complete your licensing application and become a CPA, applicants will have to meet the Alabama CPA experience requirements. Alabama requires experience before an active permit to practice is issued. The requirement is one year of public accounting experience or the equivalent, which Alabama defines as two years of full-time employment in accounting in industry, business, government, or college teaching.

Alabama does not appear to require a separate AICPA ethics exam for initial CPA licensure. However, Alabama CPAs must complete ethics CPE after licensure, including 2 hours in a qualifying ethics course.

No person may practice in Alabama as a Certified Public Accountant or as a Public Accountant unless such person shall be the holder of an annual permit. Complete the experience form here.

Active permit holders must complete 40 hours of acceptable CPE each fiscal year ending September 30, including at least 8 hours in accounting and auditing and at least 2 hours in ethics.

Alabama annual registration is due October 1 with a grace period through December 31. The current active annual permit fee is $100, inactive status is $50, a $100 penalty applies from January 1 through February 28, and the penalty increases to $500 on or after March 1.