Ala. Admin. Code r. 30-X-4-.05 - Transfer Of Credits
Current through Register Vol. 40, No. 6, March 31, 2022
(1) A
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
30-X-4-.04
and take the remaining parts of the examination as a conditioned candidate in
Alabama, provided:
(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
Board;
(b) The candidate meets the
educational, citizenship, and good moral character requirements of the Alabama
regulations; and
(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
residence.
(2) No
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.
Notes
Author: Alabama Board of Public Accountancy
Statutory Authority: Code of Ala. 1975, ยงยง 34-1-1, et seq.
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