Alabama CPA CPE Requirements (2026): 40 Hours Every Year
Requirements Overview
Alabama requires 40 hours of continuing professional education per fiscal year, running October 1 through September 30. At least 8 hours must be in accounting and auditing subjects, and 2 hours must cover ethics and rules of professional conduct. The CPE obligation begins October 1 following issuance of the initial license, so the first partial year has no requirement.
Alabama does not pre-approve CPE programs or sponsors and has no sponsorship agreements. The Board accepts courses from NASBA-QAS registered sponsors. Behavioral and personal development courses are capped at 12 hours per year, and nano learning is limited to 10 hours per year. Published articles and books can provide up to 20 hours (50% of the requirement).
No carry-over of excess hours is allowed between fiscal years. CPAs with retired, unemployed, temporary leave, or inactive status are exempt from CPE, provided they offer no services to third parties. CPE documentation must be retained for 5 years following completion, and credit is calculated at 1 hour per 50 minutes of study time.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting and Auditing | 8 | Every renewal | At least 8 of the 40 hours must be in accounting and auditing subjects. |
| Ethics | 2 | Every renewal | At least 2 hours per year in a qualifying ethics course covering rules of professional conduct. |
Renewal Pathways
Exemptions
- Retired Status — Retired members who offer no services to third parties are exempt from CPE requirements.Cannot offer any services to third parties
- Unemployed Status — Unemployed members who offer no services to third parties are exempt.Cannot offer any services to third parties
- Temporary Leave — Members who temporarily and willfully left the workforce, offering no services to third parties.Cannot offer any services to third parties
- Inactive Status — Anyone with formal inactive status, not offering services to third parties.Must formally list status as inactiveCannot offer services to third parties
How You Can Complete Your CE
Alabama CPE Rules & Limits
Details specific to Alabama that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision is documented in Alabama Board rules. The annual CPE requirement (40 hours) must be completed within each fiscal year (October 1 – September 30).
- Fiscal year runs October 1 – September 30.
- Behavioral/personal development courses capped at 12 hours per year.
- Nano learning courses capped at 10 hours per year.
- Published articles and books: up to 50% of CPE requirement (20 hours).
- Lecturer credit: twice actual hours of instruction; repeat lectures provide no additional credit.
- 1 CPE credit per 50 minutes of study time (AICPA/NASBA standards).
- CPE documentation must be retained for 5 years following completion.
Provider Requirements
Alabama does not pre-approve CPE programs or sponsors and does not have sponsorship agreements. The Board accepts courses from NASBA-QAS registered sponsors.
Tips for Alabama CPAs
- Alabama's fiscal year runs October through September, not the calendar year — plan your coursework around this timeline.
- The 8-hour accounting/auditing requirement is annual, not optional — it applies to all active CPAs regardless of practice area.
- Nano learning is capped at 10 hours, so it can supplement but not replace traditional coursework.
- Retired and inactive CPAs are exempt only if they offer no services to third parties — any client work reactivates the CPE requirement.
Sources
Each figure on this page is taken directly from the Alabama State Board of Public Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.