HB569 Alabama 2010 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Co-Sponsors

Todd GreesonPat MooreHarry Shiver

Session

Regular Session 2010

Title

Accountancy, Alabama State Board of Public, certified public accountants, requirements for certification, Sec. 34-1-4 am'd.

Summary

HB569 would allow Alabama CPA certification for people who have not yet taken the CPA exam if they complete 150 semester hours (or 225 quarter hours) of postsecondary education with an accounting concentration, and it creates waiver and recognition options for equivalent qualifications.

What This Bill Does

It updates the requirements to become a certified public accountant, establishing that someone who hasn’t taken the CPA exam can be certified if they meet the specified education hours and accounting concentration. It allows the State Board of Public Accountancy to waive the CPA exam for those with qualifying education or substantially equivalent credentials and to issue Alabama CPA certificates to holders of out-of-state or foreign qualifications. It also gives the Board authority to regulate and recognize foreign credentials and to set applicable application and examination fees.

Who It Affects

• People who have not yet sat for the Uniform CPA Examination but have completed 150 semester hours (or 225 quarter hours) of postsecondary education, including a degree from a regionally accredited institution with an accounting concentration and other required coursework, who could be granted an Alabama CPA certificate.
• Individuals who hold CPA certificates from other states or have qualifications substantially equivalent to Alabama’s requirements, including those with foreign credentials, who could obtain an Alabama CPA certificate via board waivers and related regulations.

Key Provisions

• Amends Section 34-1-4 to allow granting a certificate of certified public accountant to individuals who have not previously sat for the Uniform CPA Examination but meet the education requirements (150 semester hours/225 quarter hours with an accounting concentration and board-defined coursework).
• After January 1, 1995, requires the specified education hours and degree to be eligible for initial sitting for the CPA examination; and allows waivers of the examination for those meeting the qualifications or with substantially equivalent credentials, including out-of-state CPA certificates.
• authorizes the Board to issue certificates under its seal and to regulate issuance to holders of foreign credentials or degrees, recognizing those qualifications for practice in Alabama.
• Authorizes the Board to charge application, examination, and reexamination fees and to set amounts for each subject examined.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Accountancy, Alabama State Board of Public