Alabama CPA Requirements

Alabama State Requirements & Education Options

Applicants who sat for the Uniform CPA exam on or after January 1, 2016, must have completed a total of 120 semester hours or 180 quarter hours of post-secondary education, including a baccalaureate degree at a college of university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities, with a concentration in accounting or the substantial equivalent as determined by the board. The Board may determine that a candidate has a concentration in accounting or its substantial equivalent upon receiving evidence that the candidate has satisfied either of the two following options:

Option 1:

The candidate shall have completed at least 24 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level

At least 24 semester or equivalent quarter 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.

Option 2:

The candidate shall have been awarded a graduate degree from a program that, as of the date of granting said degree, is accredited in business by the AACSB, or comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements specified in Option 1 of this section.