Alabama CPE Requirements
BOARD INFORMATION FOR REFERRALS:
Alabama State Board of Public Accountancy
PO BOX 300375
Montgomery, AL 36130-0375
Phone: (334) 242-5700
Fax: (334) 242-2711
DO PES COURSES QUALIFY FOR CPE IN THE STATE OF ALABAMA? YES!
Alabama does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA-QAS sponsors. PES is a registered sponsor with NASBA-QAS.
LICENSE RENEWAL INFORMATION:
- 40 hours of acceptable CPE each fiscal year ending 9/30.
- A minimum of 8 hours of the 40 must be in the areas of Accounting & Auditing.
- A maximum of 12 hours is allowed in behavioral/personal development courses.
- 2 hours of ethics per year - PES course 4975: Ethics and Professional Conduct for Alabama CPAs can be used to fulfill this requirement as can any general ethics course.
LICENSE EXPIRATION INFORMATION:
- Registrants must register annually by 9/30.
CPE COMPLETION DUE BY:
- CPE must be completed by by 9/30 of renewal year and reported by 10/1.
SELF STUDY CREDIT HOURS:
Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Alabama recognizes the same credit measurement.
MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100% can be self-study
ACCEPTABLE AREAS OF STUDY:
The code reads as follows: "the overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education is that it be a formal program of learning which contributes directly to the professional competence of the person who is required to meet the Board's CPE requirements. It is left up to each individual to determine the course of study to be pursued, provided that the course of study meets all applicable CPE requirements. For example, the individual in public practice may study accounting and auditing, tax, or other topics concerning their practice; individuals in government may study government related topics; and individuals in business or industry may study topics related directly to their specific business or industry."
NASBA FIELD OF STUDY SYNOPSIS: Alabama does not specify "fields of study"; therefore all the NASBA fields of study noted on PES certificates of completion should be able to be reported as CPE for license renewal.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 2.9.2023