HB66 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Johnny Mack Morrow
Democrat
Session: Regular Session 2015
Title: Certified public accountants, qualifications revised, education requirements revised, Sec. 34-1-4 am'd.
Summary: HB66 revises Alabama CPA qualifications by removing the citizenship-declaration path and lowering the education hours to sit for the CPA exam, effective January 1, 2016.
What This Bill Does
It eliminates the option to certify someone who only declares an intent to become a citizen. It reduces the education hours required to sit for the CPA exam from 150 semester hours (225 quarter hours) to 120 semester hours (180 quarter hours), starting January 1, 2016, with a baccalaureate degree still required. It preserves other eligibility requirements (US citizenship or legal presence with documentation, age 19, good moral character, and an accounting concentration) and allows the Board to provide waivers or recognize substantially equivalent qualifications; it also grandfatheringly preserves existing certificates for those certified before certain dates.

Who It Affects
CPA candidates and students in Alabama: must meet citizenship or legal presence requirements and can sit for the CPA exam with 120 semester hours/180 quarter hours (plus degree with accounting concentration) starting in 2016.
Individuals who previously relied on declaring intent to become a citizen as a qualification: the declared-intent path is removed, so they would not qualify under that route unless they meet the remaining citizenship or legal presence requirements.

Key Provisions
Amends Section 34-1-4 to remove the citizenship-declaration pathway for CPA certification; eligibility now requires US citizenship or legal presence with proper documentation (no declarative intent alone).
Reduces the education requirements to sit for the CPA exam from 150 semester hours / 225 quarter hours to 120 semester hours / 180 quarter hours, effective January 1, 2016, including a baccalaureate degree with accounting concentration.
Retains other qualification requirements (age 19, good moral character, accounting concentration) and allows the board to waive the exam for certain applicants who meet equivalent qualifications; recognizes out-of-state certificates under board rules.
Effective date: January 1, 2016; grandfathering provisions for existing CPAs from May 16, 1989; authorizes the board to regulate related aspects such as fees and foreign credentials.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Accountants