Alabama

Alabama State Board of Public Accountancy
asbpa.alabama.gov

Currently (through October 14, 2026): to sit for the Exam, 120 semester hours including a bachelor's degree, 24 semester hours of upper-division (300-level+) accounting, and 24 semester hours of business-related courses. For certification: 150 semester hours, 33 upper-division accounting hours, and 27 business hours. Effective October 15, 2026 under the Pathways to CPA Act (HB59), Alabama replaces this with three certification pathways, all requiring only a bachelor's degree to sit for the Exam (24 accounting + 24 business hours): Pathway 1 (bachelor's degree, 24 accounting/24 business hours, no 150-hour requirement), Pathway 2 (bachelor's + master's degree, 33 accounting/24 business hours), and Pathway 3 (bachelor's + 30 additional semester hours, 33 accounting/24 business hours).

Currently: one year of full-time employment at a public accounting firm supervised by a licensed CPA/PA, OR two years of full-time properly-supervised employment in industry, business, government, or college teaching, or a combination. Effective October 15, 2026, Pathway 1 requires two years of such experience; Pathways 2 and 3 require one year.

Not yet independently verified by CARE — confirm with the board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Alabama is mid-transition: effective October 15, 2026, the Pathways to CPA Act (HB59) replaces the flat 150-hour certification standard with three pathways (see educationSummary), including one requiring no 150-hour total at all. Under the current pre-October-2026 rule, a candidate who begins testing at 120 hours has 5 years after passing the last Exam section to complete the 150-hour requirement, or must report 120 hours of CPE plus complete the 150.

https://asbpa.alabama.gov/wp-content/uploads/2026/04/EXAM-CERTIFICATION-REQUIREMENTS.pdf — accessed 2026-09-30