SB422 Alabama 2010 Session

Summary

Primary Sponsor

Larry MeansMayor

Democrat

Session

Regular Session 2010

Title

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

Summary

SB422 would let some Alabama CPAs be certified through education and board rules without taking the Uniform CPA exam, if they complete 150 semester hours (225 quarter hours) plus a degree and an accounting concentration.

What This Bill Does

The bill updates Section 34-1-4 to allow a certificate of certified public accountant to be granted to individuals who have not previously sat for the Uniform CPA exam but have completed 150 semester hours or 225 quarter hours of postsecondary education, including a bachelor’s degree or higher from a regionally accredited college with an accounting concentration and other board-defined coursework. It also specifies that, after January 1, 1995, those who have not sat for the exam must meet these education requirements to be eligible. The board may waive the exam requirement for applicants who meet the stated qualifications or have substantially equivalent credentials, and may recognize certificates issued by other states or regulate issuance for foreign qualifications. Existing eligibility basics (citizenship or legal presence, age, and moral character) remain, and the board may set and collect related fees.

Who It Affects

• Individuals who have not taken the Uniform CPA exam but have completed the specified education path (150 semester hours or 225 quarter hours, plus a degree and accounting concentration) may be eligible for a Alabama CPA certificate.
• Applicants with qualifications or credentials from other states, or with foreign qualifications, may be eligible for certificates through board waivers or regulations.
• Persons who, as of May 16, 1989, held Alabama CPA certificates will not be required to obtain new certificates under this chapter but remain subject to its provisions.

Key Provisions

• Amends Section 34-1-4 to allow grant of a CPA certificate to persons who have not previously sat for the Uniform CPA examination but who have completed 150 semester hours or 225 quarter hours of postsecondary education, including a degree and an accounting concentration, plus other board-defined coursework.
• After January 1, 1995, requires non-exam candidates to meet the education requirements (150/225 hours with degree and accounting concentration) in order to be eligible for certification, with the board defining acceptable coursework.
• The board may waive the examination requirement for those who possess the specified qualifications or substantially equivalent credentials and may issue a certificate to such persons; may recognize certificates issued by other states and regulate issuance for foreign qualifications.
• The act preserves existing general eligibility criteria (citizenship or lawful presence, age 19, good moral character) and authorizes the board to regulate issuance and related fees; the act becomes effective on the first day of the third month after passage and governor approval.

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