Alabama CPA Requirements

 

 

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 sections 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. 
    Note: Additional accounting semester hours cannot be applied to the business coursework requirement.
  • Ethics Coursework: 3 semester hours in business ethics.
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information:

 

 

Education and Experience Requirements for CPA Licensure

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.

  • 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.
    Note: Additional accounting semester hours cannot be applied to the business coursework requirement.
  • Ethics Coursework: Must pass the AICPA Professional Ethics Exam for initial licensure.
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: At least one-year full-time accounting experience. 

 

Additional information can be found on the Alabama State Board of Public Accountancy (opens new window) website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. 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. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements. 

 

2/2019

 

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