Ala. Admin. Code r. 30-X-4-.01 - Examinations

Current through Register Vol. 40, No. 6, March 31, 2022

(1) Eligible candidates shall be notified of the time and place of the Uniform Certified Public Accountant Examination (examination) - or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at an approved test site. Scheduling reexaminations must be made in accordance with Rule 30-X-4-.04 below.
(2) The examination required by Section 34-1-4 of the Code of Ala. 1975, shall test the knowledge and skills required for performance as a newly licensed Certified Public Accountant. The examination shall include the subject areas of accounting and auditing, and any other related subjects the Board deems necessary, including, but not limited to, business law and taxation and related knowledge and skills as the Board may require.
(3) Candidates are required to complete their answers to the examination questions within the prescribed hours.
(4) In examining candidates for the CPA certificate, the Board will use the Uniform Certified Public Accountant Examination prepared by the American Institute of Certified Public Accountants, and will also make use of the Advisory Grading Service provided by the American Institute of CPAs.
(5) Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant's continuing professional educational course "Professional Ethics: The AICPA's Comprehensive Course On-Demand (For Licensure)." The examination requirements for the CPA certificate will not be met until a passing grade for the ethics course has been certified to the Board by the AICPA; provided, however, that this section shall not apply to candidates who pass the Business Law and Professional Responsibility part of the examination on or after January 1, 1994, or the Regulation part of the examination on or after January 1, 2004.

Notes

Ala. Admin. Code r. 30-X-4-.01
Filed September 3, 1982. Amended: Filed May 20, 1993. Amended: Filed July 21, 1993; effective August 25, 1993. Amended: Filed May 14, 1996; effective June 18, 1996. 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 XXXVIII, Issue No. 12, September 30, 2020, eff. 11/14/2020.

Author: Alabama Board of Public Accountancy

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

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