Alabama CPA CPE Requirements

Alabama CPAs must generally complete 40 hours of continuing professional education each year to renew active status. Alabama uses an annual CPE cycle that runs from October 1 through September 30. Within that total, licensees must complete at least 8 hours in accounting and auditing and at least 2 hours in ethics.

This guide explains Alabama CPA CPE requirements for license renewal, including the reporting period, ethics requirement, accounting and auditing requirement, behavioral course limits, nano-learning limits, documentation expectations, and inactive-to-active catch-up rules.

This page provides general educational information to help certified public accountants understand how Alabama determines CPA CPE requirements for license renewal, including annual reporting periods, ethics requirements, accounting and auditing requirements, course limits, documentation expectations, and status-related renewal considerations.

Alabama CPA CPE Requirements at a Glance

The chart below summarizes the core CPE requirements every AL CPA should know:

License Renewal Date and CPE Reporting Period

Alabama uses a fiscal-year CPE cycle. Licensees must complete their required CPE during the period from October 1 through September 30, and active renewals report CPE for the fiscal year ended September 30. The Board’s current registration instructions state that registrations are due October 1, with a grace period for filing through December 31.

Alabama CPA Continuing Education Requirements for License Renewal

Alabama requires 40 hours of CPE of acceptable continuing professional education each fiscal year for active status. At least 8 of those hours must be in accounting and auditing, and at least 2 hours must be in qualifying ethics.

Annual Minimum Requirement

The annual minimum is 40 hours. Alabama does not use a multiyear rolling total for active annual renewal.

Ethics Requirement

Alabama requires 2 hours of qualifying ethics CPE each year. NASBA’s Alabama summary and Alabama ethics course listings both reflect the 2-hour annual ethics requirement.

Subject-Matter Allocation

Alabama requires at least 8 hours in accounting and auditing CPE each year. The Board’s current quick guide also limits behavioral CPE, often categorized as personal development, to no more than 12 hours annually.

Self-Study and Nano Learning

Alabama’s current quick guide recognizes self-study and nano learning as qualifying delivery methods, subject to the Board’s measurement rules. Nano learning is limited to no more than 10 hours per year.

Reporting and Documentation

Licensees are responsible for establishing that a course qualifies and for maintaining written evidence of completion. Alabama’s rules say licensees must keep certificates, attendance records, exam results, transcripts, or other independently verifiable evidence of completion for five years following each learning activity.

First Reporting Period / Newly Licensed CPAs

Alabama does not provide a broad first-renewal exemption in the materials reviewed. The Board’s rule says a person who passes the CPA exam and remains in public practice must complete at least 40 hours within the period ending one year after the September 30 following the date of passage of the examination.

Nonresident CPAs

A nonresident licensee seeking renewal in Alabama is deemed to have met Alabama’s CPE requirement by meeting the renewal CPE requirements of the state where the licensee’s principal office is located, but only if that principal-office state grants reciprocal treatment. If the principal-office state has no CPE requirement, the nonresident licensee must comply with Alabama’s CPE rules.

Alabama CPA CPE Courses: What to Know

Alabama accepts formal learning programs that contribute directly to professional competence. Acceptable formats include group programs, college courses, and self-study, subject to the Board’s rules on measurement and documentation.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Alabama CPAs through accessible, on-demand learning. While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to align with Alabama CPA CPE requirements when completed and documented in accordance with state rules. 

Licensees remain responsible for making sure any course they complete fits Alabama’s annual reporting requirements, ethics requirement, accounting and auditing requirement, and course-limit rules.
CPAs remain responsible for:

• Meeting Alabama’s 40-hour annual CPE requirement
• Completing at least 8 hours in accounting and auditing
• Completing at least 2 hours in ethics
• Staying within the behavioral and nano-learning limits
• Reporting only completed qualifying hours for the fiscal year
• Keeping supporting documentation for five years

LumiQ does not determine a licensee’s individual Alabama CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Alabama CPA License Renewal

The Alabama State Board of Public Accountancy (ASBPA) is the final authority on Alabama CPA license renewal and continuing education compliance. Licensees should treat Alabama statutes, rules, and current registration instructions as controlling.

Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.