STATE REFERENCE · CPA FIRM & CPE
Alabama: CPE, firm permit and peer review rules for CPAs.
In Alabama, CPE: 40 hours each fiscal year running October 1 through September 30. Firm permit: Required for every firm doing business, renewed annually. Peer review: Required of all practice units performing accounting and auditing engagements for the public, including compilations, at least every third fiscal year. Verified 2026-10-14; cites: Code of Ala. 1975 §§34-1-2, 34-1-6, 34-1-7, 34-1-9, 34-1-10, 34-1-11, and others.
This page lists what the Alabama board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Alabama, field by field.
- Board of accountancy
- Alabama State Board of Public Accountancy
- CPE hours & reporting period
- 40 hours each fiscal year running October 1 through September 30. Ala. Admin. Code r. 30-X-5-.02(1): "Each person to whom the continuing professional education requirement applies must complete forty (40) hours of acceptable continuing professional education each fiscal year ending September 30." At least 8 of the 40 hours in accounting and auditing (r. 30-X-5-.02(1)(a)); at least 2 hours in a qualifying ethics course (r. 30-X-5-.02(1)(b)); no more than 12 of the 40 hours in personal development courses (r. 30-X-5-.02(1)(c)); nano-learning limited to 25 percent of the required hours, which the Board's CPE Quick Guide (Rev 8-24-2023) states as "NO more than 10 hours earned by Nano Learning delivery method" (r. 30-X-5-.04(4)(d)); credit for published articles and books up to 50 percent of the requirement (r. 30-X-5-.04(4)(b); the Board's 2026-2027 registration instructions state the limit as 20 hours). The requirement applies to "all registered Public Accountants and Certified Public Accountants holding annual permits issued by the Board and all non-licensee owners registered with the Board" (r. 30-X-5-.01(1)). Annual permits expire on the last day of September and renewal applications with the CPE statement are due no later than the last day of December (r. 30-X-5-.05(1)). The Board's 2026-2027 CPA/PA registration instructions (Revised 8.19.2026): "CPE must be earned during the fiscal year and completed by September 30, 2026" and "CPE hours may not be carried over." A non-resident licensee meets the requirement by meeting the CPE renewal rules of the state in which the licensee's principal office is located (r. 30-X-5-.05(5)). The requirement is itself annual (40 hours per fiscal year).
- Ethics CPE requirement
- At least 2 hours each fiscal year. Ala. Admin. Code r. 30-X-5-.02(1)(b): "At least 2 hours must be earned in a qualifying ethics course." The rule does not name a state-specific course. The Board's CPE Quick Guide (Rev 8-24-2023) restates it as "Completion of at least 2 hours of qualifying Ethics CPE".
- CPA firm permit / registration
- Required for every firm doing business, renewed annually. Ala. Admin. Code r. 30-X-3-.07(1): "An annual permit must be obtained by each Certified Public Accountant, registered Public Accountant, and each firm (i.e., sole proprietorship, partnership, professional association, professional corporation, limited liability company, limited liability partnership, or any other form of business entity recognized by Alabama law) doing business." Firm permit fee $130, paid no later than December 31 following expiration of the permit (r. 30-X-3-.07(1); Board Fees page, fees effective October 1, 2017). r. 30-X-3-.05(1): "Each firm and office for which registration is required pursuant to the Act shall register with the Board within 30 days after it is opened, and annually thereafter." The Board's 2026-2027 Registration of Firm Name and Office instructions (Revised 8.19.2026): "All Alabama CPA and PA firms are required by the Alabama Accountancy Law (Title 34, Chapter 1, Code of Alabama 1975) to register with the Alabama State Board of Public Accountancy ... within 30 days after opening and annually thereafter. Each Alabama CPA and PA firm must obtain an annual firm permit to practice." and "If you are practicing as a sole proprietorship, you must register annually as an individual CPA or PA and as a firm." The instructions cite Code of Ala. 1975 §34-1-2 as defining firms to include sole proprietorships. Firm registration is due October 1 with a filing grace period through December 31; registrations postmarked after December 31 are delinquent ($100 penalty January 1 through the last day of February; $500 March 1 through March 31; disciplinary action from April 1) (r. 30-X-3-.07(4); 2026-2027 firm instructions). The form cites Code of Ala. 1975 §§34-1-6, 34-1-9, 34-1-10 and 34-1-11. Out-of-state firms: r. 30-X-3-.04(1): "No firm or office not located in this state, even if engaged in business in this state, shall be required to register as a firm with this Board."
- Peer review requirement
- Required of all practice units performing accounting and auditing engagements for the public, including compilations, at least every third fiscal year. Ala. Admin. Code r. 30-X-8-.03(1): participation "required of all Practice Units who perform accounting and auditing engagements for the public, including but not limited to audits, reviews, compilations, forecasts, or projections." r. 30-X-8-.03(2): "secure a review of its practice by a Reviewer no less often than every third Fiscal Year." r. 30-X-8-.03(5): the practice unit submits a copy of the System Review Report or Engagement Review Report and the administering entity's acceptance letter with its permit renewal not less than each third fiscal year, and a practice unit that has not obtained a peer review by December 31 following the end of the third fiscal year since its last submission "shall not be renewed for the current fiscal year"; r. 30-X-8-.03(6) applies the same duty to an individual permit holder who performs compilation services other than through a CPA or PA firm. A new practice unit must obtain its initial peer review within 18 months of its initial permit (r. 30-X-8-.04(1)); a practice unit performing none of these services is exempt and "shall annually notify the Board as to this status" (r. 30-X-8-.04(2)). The Board adopts the AICPA Standards for Performing and Reporting on Peer Reviews as its minimum standards (r. 30-X-8-.05(3)). The 2026-2027 firm instructions: "Firms with Peer Reviews due in 2026 but not completed will not be issued a permit until the Peer Review is complete."
- Licence renewal cycle
- Annual. Each CPA, PA and non-licensee owner "shall register on the first day of October in each year" (r. 30-X-3-.02(1)); annual permits expire on the last day of September (r. 30-X-5-.05(1)); the annual permit fee ($100 active; $50 inactive registration) is paid "no later than December 31 following expiration of the permit of each year" (r. 30-X-3-.07(1)-(2)). The Board's 2026-2027 instructions: registration "due in the Board office on October 1, 2026; however, the rules do provide a grace period for filing timely through December 31, 2026"; registrations postmarked after December 31 are delinquent ($100 penalty through February 28; $500 from March 1; disciplinary action from April 1, 2027). The permit year is the fiscal year October 1 to September 30 (r. 30-X-8-.02(a)).
- Mobility / practice privilege
- Yes, without notice, fee or other submission. Ala. Admin. Code r. 30-X-3-.04(1): "A person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain a certificate, license, or permit or to notify or register with the Board and may offer or render professional services in this state in person or by mail, telephone, or electronic means, without any notice, fee, or other submission." (statutory authority cited: Code of Ala. 1975 §§34-1-7, 34-1-10). r. 30-X-3-.04(2): the person and any firm that employs the person consent to the Board's jurisdiction, to compliance with Alabama's accountancy laws and rules, to ceasing services if the home-state license becomes invalid, and to the home-state board as agent for service. The Board's Mobility page states the privilege follows Act No. 2009-620, effective October 1, 2009, that the CPA practises "without the need to obtain a license or pay a fee", and that a CPA not domiciled in Alabama who holds an Alabama certificate may practise under the privilege if he or she surrenders the Alabama certificate in good standing (the page cites r. 30-X-7-.13 for the physical return of the certificate).
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Where this comes from.
Regulator. Alabama State Board of Public Accountancy
Cited. Code of Ala. 1975 §§34-1-2, 34-1-6, 34-1-7, 34-1-9, 34-1-10, 34-1-11, 34-1-16 (section numbers and titles as listed on the Board's Accountancy Laws page and as cited in the Board's rules and forms; statute text not opened); Ala. Admin. Code r. 30-X-3-.02; 30-X-3-.03; 30-X-3-.04; 30-X-3-.05; 30-X-3-.07; 30-X-5-.01; 30-X-5-.02; 30-X-5-.04; 30-X-5-.05; 30-X-7-.13 (as cited on the Board's Mobility page); 30-X-8-.02; 30-X-8-.03; 30-X-8-.04; 30-X-8-.05; Act No. 2009-620
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
The Board filed a Notice of Intended Action with the Legislative Services Agency on May 8, 2026 to amend Rule 30-X-8-.03 (Peer Review Required); the notice states the amendment "cleans up wording and corrects typos", the comment period closed July 10, 2026, and the proposed text leaves the three-fiscal-year cycle unchanged. The chapter 30-X-8 PDF served by the Legislature's Administrative Code site on 2026-10-14 is still marked Supp. 12/31/17 and the Board's Accountancy Rules page listed no proposed rules on that date; confirm whether the amendment has been certified. The research pass reported proposed changes to Chapters 30-X-1, -2, -3, -4, -5 and -7 posted May 2026; those could not be found on 2026-10-14. The Code of Alabama text (Title 34, Chapter 1) was not opened; statute sections are cited as the Board's Accountancy Laws page lists them and as the Board's rules and forms cite them. The Legislature's chapter index pages (administrative-code/30-X-3, -5, -8) return no content to automated fetch; the chapter PDFs at the /api/chapter/ endpoints were read instead. The Board's FAQ page states "Frequently asked questions is currently in progress."
Alabama, answered from the row.
How many CPE hours does Alabama require, and over what period?
40 hours each fiscal year running October 1 through September 30. Ala. Admin. Code r. 30-X-5-.02(1): "Each person to whom the continuing professional education requirement applies must complete forty (40) hours of acceptable continuing professional education each fiscal year ending September 30." At least 8 of the 40 hours in accounting and auditing (r. 30-X-5-.02(1)(a)); at least 2 hours in a qualifying ethics course (r. 30-X-5-.02(1)(b)); no more than 12 of the 40 hours in personal development courses (r. 30-X-5-.02(1)(c)); nano-learning limited to 25 percent of the required hours, which the Board's CPE Quick Guide (Rev 8-24-2023) states as "NO more than 10 hours earned by Nano Learning delivery method" (r. 30-X-5-.04(4)(d)); credit for published articles and books up to 50 percent of the requirement (r. 30-X-5-.04(4)(b); the Board's 2026-2027 registration instructions state the limit as 20 hours). The requirement applies to "all registered Public Accountants and Certified Public Accountants holding annual permits issued by the Board and all non-licensee owners registered with the Board" (r. 30-X-5-.01(1)). Annual permits expire on the last day of September and renewal applications with the CPE statement are due no later than the last day of December (r. 30-X-5-.05(1)). The Board's 2026-2027 CPA/PA registration instructions (Revised 8.19.2026): "CPE must be earned during the fiscal year and completed by September 30, 2026" and "CPE hours may not be carried over." A non-resident licensee meets the requirement by meeting the CPE renewal rules of the state in which the licensee's principal office is located (r. 30-X-5-.05(5)). The requirement is itself annual (40 hours per fiscal year).
Does Alabama require ethics CPE?
At least 2 hours each fiscal year. Ala. Admin. Code r. 30-X-5-.02(1)(b): "At least 2 hours must be earned in a qualifying ethics course." The rule does not name a state-specific course. The Board's CPE Quick Guide (Rev 8-24-2023) restates it as "Completion of at least 2 hours of qualifying Ethics CPE".
Does Alabama require a CPA firm permit or registration?
Required for every firm doing business, renewed annually. Ala. Admin. Code r. 30-X-3-.07(1): "An annual permit must be obtained by each Certified Public Accountant, registered Public Accountant, and each firm (i.e., sole proprietorship, partnership, professional association, professional corporation, limited liability company, limited liability partnership, or any other form of business entity recognized by Alabama law) doing business." Firm permit fee $130, paid no later than December 31 following expiration of the permit (r. 30-X-3-.07(1); Board Fees page, fees effective October 1, 2017). r. 30-X-3-.05(1): "Each firm and office for which registration is required pursuant to the Act shall register with the Board within 30 days after it is opened, and annually thereafter." The Board's 2026-2027 Registration of Firm Name and Office instructions (Revised 8.19.2026): "All Alabama CPA and PA firms are required by the Alabama Accountancy Law (Title 34, Chapter 1, Code of Alabama 1975) to register with the Alabama State Board of Public Accountancy ... within 30 days after opening and annually thereafter. Each Alabama CPA and PA firm must obtain an annual firm permit to practice." and "If you are practicing as a sole proprietorship, you must register annually as an individual CPA or PA and as a firm." The instructions cite Code of Ala. 1975 §34-1-2 as defining firms to include sole proprietorships. Firm registration is due October 1 with a filing grace period through December 31; registrations postmarked after December 31 are delinquent ($100 penalty January 1 through the last day of February; $500 March 1 through March 31; disciplinary action from April 1) (r. 30-X-3-.07(4); 2026-2027 firm instructions). The form cites Code of Ala. 1975 §§34-1-6, 34-1-9, 34-1-10 and 34-1-11. Out-of-state firms: r. 30-X-3-.04(1): "No firm or office not located in this state, even if engaged in business in this state, shall be required to register as a firm with this Board."
Is peer review required for CPA firms in Alabama?
Required of all practice units performing accounting and auditing engagements for the public, including compilations, at least every third fiscal year. Ala. Admin. Code r. 30-X-8-.03(1): participation "required of all Practice Units who perform accounting and auditing engagements for the public, including but not limited to audits, reviews, compilations, forecasts, or projections." r. 30-X-8-.03(2): "secure a review of its practice by a Reviewer no less often than every third Fiscal Year." r. 30-X-8-.03(5): the practice unit submits a copy of the System Review Report or Engagement Review Report and the administering entity's acceptance letter with its permit renewal not less than each third fiscal year, and a practice unit that has not obtained a peer review by December 31 following the end of the third fiscal year since its last submission "shall not be renewed for the current fiscal year"; r. 30-X-8-.03(6) applies the same duty to an individual permit holder who performs compilation services other than through a CPA or PA firm. A new practice unit must obtain its initial peer review within 18 months of its initial permit (r. 30-X-8-.04(1)); a practice unit performing none of these services is exempt and "shall annually notify the Board as to this status" (r. 30-X-8-.04(2)). The Board adopts the AICPA Standards for Performing and Reporting on Peer Reviews as its minimum standards (r. 30-X-8-.05(3)). The 2026-2027 firm instructions: "Firms with Peer Reviews due in 2026 but not completed will not be issued a permit until the Peer Review is complete."
How often is a CPA licence renewed in Alabama?
Annual. Each CPA, PA and non-licensee owner "shall register on the first day of October in each year" (r. 30-X-3-.02(1)); annual permits expire on the last day of September (r. 30-X-5-.05(1)); the annual permit fee ($100 active; $50 inactive registration) is paid "no later than December 31 following expiration of the permit of each year" (r. 30-X-3-.07(1)-(2)). The Board's 2026-2027 instructions: registration "due in the Board office on October 1, 2026; however, the rules do provide a grace period for filing timely through December 31, 2026"; registrations postmarked after December 31 are delinquent ($100 penalty through February 28; $500 from March 1; disciplinary action from April 1, 2027). The permit year is the fiscal year October 1 to September 30 (r. 30-X-8-.02(a)).
Can an out-of-state CPA practise in Alabama without a licence?
Yes, without notice, fee or other submission. Ala. Admin. Code r. 30-X-3-.04(1): "A person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain a certificate, license, or permit or to notify or register with the Board and may offer or render professional services in this state in person or by mail, telephone, or electronic means, without any notice, fee, or other submission." (statutory authority cited: Code of Ala. 1975 §§34-1-7, 34-1-10). r. 30-X-3-.04(2): the person and any firm that employs the person consent to the Board's jurisdiction, to compliance with Alabama's accountancy laws and rules, to ceasing services if the home-state license becomes invalid, and to the home-state board as agent for service. The Board's Mobility page states the privilege follows Act No. 2009-620, effective October 1, 2009, that the CPA practises "without the need to obtain a license or pay a fee", and that a CPA not domiciled in Alabama who holds an Alabama certificate may practise under the privilege if he or she surrenders the Alabama certificate in good standing (the page cites r. 30-X-7-.13 for the physical return of the certificate).
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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