Ala. Admin. Code r. 30-X-4-.02

Current through Register Vol. 42, No. 10, July 31, 2024

Section 30-X-4-.02 - [Effective until 9/14/2024] Qualifications Of Candidates For Certified Public Accountant Examination. To be eligible to take the Uniform CPA Examination (examination) - or reexamination the applicant must possess the following qualifications:

(a) 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.

(b) Persons who have sat for the examination prior to January 1, 2016, shall be required to meet the requirements of the Rules that were in effect at the time in which the candidate first sat for the examination.

(c) Persons who first sit for the examination on or after January 1, 2016, must have completed a total of 120 semester hours or 180 quarter hours of postsecondary education, including a baccalaureate degree at a college or 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 any one of the following:

1. The candidate shall have completed

(i) at least 24 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level;

(ii) 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.

(d) Professional licenses based on miliary education, training, or service. A member of the Armed Forces or reserves in the United States, the National Guard of any state, the military reserves of any state, or the naval militia of any state (hereinafter referred to collectively as military member) may petition any regionally accredited college or university in accordance with Board rules to accept the education, training, or service completed by the military member to count toward educational credits necessary to receive any degree required for licensure by statute or rule When an applicant has successfully presented satisfactory evidence of said education, training or service, the board will accept and recognize any degree earned by an applicant from a regionally accredited college or university.

Ala. Admin. Code r. 30-X-4-.02

Filed September 3, 1982. Amended: Filed January 31, 1991. Amended: Filed October 17, 2003; effective November 21, 2003. Amended: Filed November 12, 2008; effective December 17, 2008.

Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 02, November 30, 2015, eff. 12/14/2015.

Amended by Alabama Administrative Monthly Volume XXXV, Issue No. 02, November 30, 2016, eff. 1/1/2017.

Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/13/2018.

Amended by Alabama Administrative Monthly Volume XL, Issue No. 05, February 28, 2022, eff. 4/14/2022.

Author: Alabama Board of Public Accountancy

Statutory Authority:Code of Ala. 1975, §§ 34-1-1, et seq.