Continuing Professional Education (CPE)
The profession of public accounting in Alabama is regulated by the provisions of Act No. 2003-393, Alabama Law, Regular Session, 2003, known as the “Public Accountancy Act of 2003.” This act and amendments thereto have been codified as Sections 34-1-1 through 34-1-22 of the Code of Alabama 1975.

The law provides that no person may practice in Alabama as a Certified Public Accountant or as a Public Accountant unless such person shall be the holder of an annual permit or temporary annual permit, in full force and effect, issued by the Alabama State Board of Public Accountancy.

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 eight of the forty hours reported must be obtained in the subject of accounting and auditing.  The Board will accept a maximum of eight hours of the forty in behavioral courses.

Charles O. Jones, Chair Membership Committee, obtaining CPE at a seminar. The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education CPE is that it be a formal program of learning which contributes directly to the professional competence of a person who is required by Section 30‑X‑5‑.01 to meet the Board’s CPE requirements.  It is left up to each individual to determine the course of study to be pursued, provided that the course of study meets all applicable CPE requirements.  For example, the individual in public practice may study accounting and auditing, tax, or other topics concerning their practice; individuals in government may study government related topics; and individuals in business or industry may study topics related directly to their specific business or industry.

Charles O. Jones, Chairman of the  Membership Committee, obtaining CPE at a seminar.

 

 
 
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