Current through Register Vol. 40, No. 6, March 31, 2022
To be eligible to take the Uniform CPA Examination
(examination) - or reexamination the applicant must possess the following
(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.
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.
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:
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;
2. The candidate
shall have been awarded a graduate degree in accounting from a program that, as
of the date of granting said degree, is accredited in accounting by the
American Assembly of Collegiate Schools of Business (AACSB), or comparable
accrediting organization recognized by the Board; or
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,
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.
Author: Alabama Board of Public
Code of Ala.
version of this section by
Administrative Monthly Volume XL, Issue No. 05, February 28, 2022,
filed January 24, 2022 is not yet