Alabama CPA CPE

• CPA Ethics: Minimum 2 CPE hours
• Accounting and Auditing CPE: Minimum of 8 CPE hours

• Personal Improvement/Behavioral Courses: Maximum 12 hours
• Published Materials: Maximum 20 hours
• Self-Study: All CPE hours may be earned through self-study
• Nano Learning: Maximum 10 hours.

CPE hours must be completed by Sept. 30. Annual Registration forms are mailed out in September and are due 10/01. Any renewals submitted after 12/31, will be subject to a $100 penalty. CPAs will report their CPE course completions with their registration renewal.

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

A non-resident licensee seeking renewal of an annual permit in this state shall be deemed to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee’s principal office is located.

• Non-resident licensees applying for renewal of an annual permit in this state shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal office is located by signing a statement to that effect on the annual registration form of this state.
• If a non-resident licensee’s principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all the CPE requirements for renewal of an annual permit in this state.

The board may excuse or extend the CPE requirement for reasons including:

• health,
• retirement from practice, for those over the age of 55,
• leaving active status, or
• other good cause.