Alabama CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Alabama. See the charts below for these requirements.

 

Education Requirements for CPA Examination

 

 

Degree

 

 

Baccalaureate degree from a regionally accredited university with a concentration in accounting. 

Accounting Coursework

 

 

24 semester hours in upper division (excluding introductory) courses to include the following: 9 semester hours of financial accounting; 6 semester hours of auditing; 6 semester hours in taxation; 3 semester hours in management accounting; and 3 semester hours in governmental and nonprofit accounting.

  

Business Coursework

 

 

24 semester hours which includes 6 semester hours in business law and coursework from among the following subject areas: economics; legal and social environment of business; marketing; finance; organization, group and individual behavior; quantitative applications in business; and communication skills. *

 

Ethics Coursework

 

 

3 semester hours in business ethics.

Total Credit Hours

 

 

120 semester hours

 

 

* Additional accounting semester hours cannot be applied to the business coursework requirement.

 

Exam

 

 

Prior to Sitting for the Uniform CPA Exam

 

 

Complete all education requirements.

Application Documents

 

 

Application documents found on the board website.

 

 

 

 

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Alabama. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

 

Education Requirements for CPA Licensure

 

 

Degree

 

 

Baccalaureate degree from a regionally accredited university with a concentration in accounting.

 

Accounting Coursework

 

 

33 semester hours in upper division (excluding introductory) courses to include the following: 9 semester hours of financial accounting; 6 semester hours of auditing; 6 semester hours in taxation; 3 semester hours in management accounting; and 3 semester hours in governmental and nonprofit accounting.

 

Business Coursework

 

 

27 semester hours which includes 6 semester hours in business law and coursework from among the following subject areas: economics; legal and social environment of business; marketing; finance; organization, group and individual behavior; quantitative applications in business; and communication skills. *

 

Ethics Coursework

 

 

Must pass the AICPA Professional Ethics Exam for initial licensure.

Total Credit Hours

 

 

150 semester hours

* Additional accounting semester hours cannot be applied to the business coursework requirement.

  

Experience

 

 

Minimum Work Experience

 

 

At least one-year full-time accounting experience. 

 

Additional information can be found on the Alabama State Board of Public Accountancy website.

 

Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 

 

11/2018

 

 

 

 

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