CPA Eligibility

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Those seeking qualifications to become a licensed CPA in the state of Alabama must have completed a minimum of 150 semester hours or 225 quarter hours of post-secondary education, including (1) a baccalaureate degree from an accredited university, and (2) evidence that he or she has satisfied either one of the following:

  • At least 33 semester hours or equivalent quarter hours (excluding principles of accounting courses) at the upper division undergraduate and/or graduate level, including minimum requirements in each of the following areas: financial accounting - 9 hours; auditing - 6 hours; taxation - 6 hours; management accounting - 3 hours; governmental and not-for-profit accounting - 3 hours; additional accounting - 6 hours and at least 30 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate and/or graduate level, including at least 3 semester hours in business law, concentrating primarily on the Uniform Commercial Code.
  • Awarded a graduate degree in accounting or business and completed a course of instruction that includes all of the requirements specified in (a) above.