Ala. Admin. Code r. 30-X-4-.06

Current through Register Vol. 42, No. 11, August 30, 2024

Section 30-X-4-.06 - Issuance Of Certified Public Accountant Certificates

(1) An Alabama Certified Public Accountant certificate, entitling the recipient to be known as a Certified Public Accountant and to use the title or the abbreviation "C.P.A." in connection with his name, may be issued to an applicant who has met all of the education requirements that are detailed in Sections 30-X-4-.06(2) or 30-X-4-.06(3), depending on when a candidate first sat for the Uniform CPA Examination (examination).

(2) 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.

(3) For candidates who first sit for the examination on or after January 1, 2016, once the candidate passes all test sections of the examination, the candidate will have 60 months from the time all test sections are passed to obtain a total of 150 semester hours or 225 quarter hours of postsecondary education that must include

(a) a total of 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level, and

(b) a total of 27 semester hours 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.

(4) In the event that a candidate passes all test sections of the examination but does not obtain the education requirements specified in this section within 60 months from the time all test sections are passed, the candidate will be required to complete 120 hours of continuing professional education (CPE), in addition to the 150 semester hours or 225 quarter hours of postsecondary education as required in 30-X-4-.06(3), before their certificate as a Certified Public Accountant will be granted. The proof for completing 120 hours of continuing professional education will be provided by the candidate in the form of CPE certificates and will include twenty-four (24) of the hours submitted must be obtained in accounting and auditing courses, six (6) of the hours must be in ethics and all the hours must be obtained during the year preceding the issuance of their certification.

(5) A reciprocal certificate based on a certificate issued by another state may be issued without examination to an applicant who meets the qualifications in Rule 30-X-4-.03(2).

Ala. Admin. Code r. 30-X-4-.06

Filed September 3, 1982. Amended: Filed July 17, 1984; September 30, 1987; January 31, 1991. Amended: Filed March 21, 1994; effective April 25, 1994. Amended: Filed October 17, 2003; effective November 21, 2003.

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 XLII, Issue No. 01, October 31, 2023, eff. 12/15/2023.

Author: Alabama Board of Public Accountancy

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