Current through Register Vol. 40, No. 6, March 31, 2022
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
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
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.
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,
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.
Administrative Monthly Volume XXXIV, Issue No. 02, November 30,
2015, eff. 12/14/2015.
Administrative Monthly Volume XXXV, Issue No. 02, November 30,
2016, eff. 1/1/2017.
Administrative Monthly Volume XXXVI, Issue No. 11, August 31,
2018, eff. 9/13/2018.
Administrative Monthly Volume XXXVIII, Issue No. 12, September 30,
2020, eff. 11/14/2020.
Author: Alabama Board of
Code of Ala. 1975, §§ 34-1-1,