Current through Register Vol. 40, No. 6, March 31, 2022
person who has passed parts of the Uniform CPA Examination (examination) under
any state may be given credit by this Board for successfully passing those
parts in accordance with Rule
and take the remaining parts of the examination as a conditioned candidate in
(a) The passing grades of
the examination parts were determined by the Advisory Grading Service of the
Board of Examiners of the American Institute of Certified Public Accountants,
or an equivalent professional grading service acceptable to the
(b) The candidate meets the
educational, citizenship, and good moral character requirements of the Alabama
(c) At the time of
applying to transfer the credit earned in another state the applicant is still
eligible to be reexamined in that state except for reason of change of
transfer of credits in subjects passed in another state shall be approved
unless the Board finds and determines that the examination in the other state
was equivalent to the examination given in Alabama. The applicant's grade or
grades on subjects passed in the other U.S. jurisdiction shall be determined
and approved by the Board before transfer is approved. A candidate who applies
for a transfer of any credits from another state shall file an application
acceptable to the Board and pay the required fee.
Ala. Admin. Code r. 30-X-4-.05
Filed September 3, 1982.
Amended: Filed September 29, 1993; effective November 3, 1993. 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.
Author: Alabama Board of Public
Code of Ala.