SB118 Alabama 2015 Session

Summary

Primary Sponsor

Clyde ChamblissSenator

Republican

Session

Regular Session 2015

Title

Certified public accountants, qualifications revised, education requirements revised, Sec. 34-1-4 am'd.

Summary

SB118 revises Alabama's CPA rules to include legally present non-citizens among qualified applicants and lowers the education hours needed to sit for the CPA exam, effective January 1, 2016.

What This Bill Does

It updates the CPA eligibility rules in Section 34-1-4 to reflect citizenship and residency status. It allows US citizens or legally present non-citizens with proper federal documentation (or those who have declared intent to become citizens) to qualify for CPA certification. It reduces the required education hours to sit for the CPA exam starting January 1, 2016, from 150 semester hours (225 quarter hours) to 120 semester hours (180 quarter hours), while still requiring a bachelor’s degree and an accounting concentration. It preserves grandfathering for those who held CPA certificates before May 16, 1989 and permits waivers or recognition of equivalent qualifications (including foreign or out-of-state credentials) as determined by the board.

Who It Affects

• Prospective Alabama CPAs who are US citizens or legally present non-citizens, as eligibility to sit for the CPA exam is broadened and education hours are lowered.
• Existing CPAs and applicants with foreign or out-of-state credentials, who may be grandfathered, eligible for waivers, or have foreign qualifications recognized under Alabama rules.

Key Provisions

• Amends Section 34-1-4 to revise citizenship and residency qualifications for CPA certification.
• Allows a person who is a US citizen or legally present in the US with proper federal documentation, or who has declared intent to become a citizen, to qualify for CPA certification.
• Education requirements updated: after Jan 1, 1995, 150 semester hours (225 quarter hours) with accounting concentration; for initial sitting after Jan 1, 2016, 120 semester hours (180 quarter hours) with accounting concentration and degree.
• Maintains grandfathering for individuals who held CPA certificates on May 16, 1989; those certificates are treated as issued under this chapter.
• Board may waive the examination for certain qualified individuals and may issue a CPA certificate based on equivalent qualifications, including certificates from other states.
• Board may recognize or regulate foreign qualifications comparable to Alabama’s CPA credential.
• Effective date: January 1, 2016.

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