Alabama CPE Requirements: The Complete Guide for CPAs

Every licensed Alabama CPA in public practice must complete continuing professional education (CPE) each year to keep their license active. The rules are simple to state and easy to fumble — mostly because Alabama's reporting cycle doesn't match the calendar year. Here is the complete picture.

The core requirements at a glance

Requirement	Rule
Total hours	40 hours per year
Accounting & auditing	Minimum 8 hours
Ethics	Minimum 2 hours
Compliance year	October 1 – September 30
Reporting deadline	By December 31 (with annual registration)

The compliance year is the trap. Your 40 hours must be earned between October 1 and September 30, not January to December. A CPA who does all their CPE in November and December has earned those hours for the next compliance year, not the one that just closed.

What counts toward the 40 hours

Qualifying CPE includes programs from NASBA-registered sponsors and other Board-accepted providers, covering:

• Live courses and conferences — in person or webinar
• Self-study programs — interactive, from registered sponsors
• University coursework — credit courses in relevant subjects
• Teaching and authorship — instructors and authors can claim limited credit for first-time preparation of courses and published material

Hours are measured in 50-minute contact hours. Keep certificates of completion — the Board audits compliance, and the burden of documentation is on you. Retain records for at least five years.

The accounting & auditing minimum

At least 8 of your 40 hours must be in accounting and auditing subjects — technical A&A content such as GAAP updates, audit standards, compilation and review, or governmental accounting standards. Tax courses, however technical, do not count toward the A&A minimum.

This minimum catches practitioners whose work is entirely tax: it exists precisely so that every licensed CPA maintains baseline competence in the attest side of the profession.

The ethics minimum

At least 2 hours per year must be in ethics. Board-accepted ethics courses cover professional conduct, independence, and the Alabama Accountancy Act and Board rules. Many Alabama CPAs pair the state-specific ethics course with their annual registration as a routine.

Reporting and annual registration

Alabama CPAs complete annual permit registration with the State Board of Public Accountancy, reporting CPE earned for the compliance year that ended September 30. Registration and reporting are due by the end of the year — practically, treat December 31 as your hard deadline and don't let the holidays eat it.

What happens if you fall short

Falling short of the 40 hours (or the A&A/ethics minimums) is a compliance violation that can lead to:

1. Make-up requirements — deficiency hours in addition to the current year's 40
2. Penalties and fees assessed by the Board
3. License status consequences for continued non-compliance, up to suspension

If you discover a shortfall, address it proactively — contact the Board, cure the deficiency, and document everything. The Board is consistently harder on concealment than on self-reported mistakes.

Exemptions and special situations

• New licensees — CPE obligations begin with the first full compliance year after licensure; confirm your start date with the Board.
• Inactive/retired status — CPAs registered as inactive don't perform public accounting work and have different (reduced or no) CPE obligations, but cannot hold out as practicing CPAs.
• Non-resident licensees — Alabama generally accepts compliance with your principal state's CPE rules if that state has an equivalent requirement; the ethics expectation still applies.

A practical compliance calendar

• October–December: Front-load 8–12 hours while the new cycle is young; knock out ethics.
• January–April: Busy season — plan on earning little or nothing.
• May–August: Conference season; this is where most Alabama CPAs earn the bulk of their hours.
• September: Audit yourself against the 40/8/2 minimums before the cycle closes on September 30.
• By December 31: Complete annual registration and CPE reporting.

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Rules summarized here are those of the Alabama State Board of Public Accountancy and may change. Verify current requirements with the Board before relying on them for your own compliance.