Initial Certificate/Registration/Permit to Practice/Transfer of Grades. Applicants who have passed the Uniform CPA Exam and are not licensed to practice public accounting in any jurisdiction may apply for an Initial Certificate/Registration/Permit to Practice in Alabama.

The Alabama Board automatically issues a certificate number to Alabama exam candidates upon successful completion of all parts of the Uniform CPA Examination. The certificate holder must register the certificate annually with the Board and declare a status of Active, Inactive, or Retired. The certificate alone does not allow the applicant the ability to practice public accountancy in Alabama. Applicants who wish to practice public accountancy must submit proof of experience to the Board and apply for a Permit to Practice.

Applicants who passed the exam in a state other than Alabama and are not licensed in any state may apply for an Initial Certificate/Registration/Permit to Practice by transfer of grades.

Initial registration for "New CPAs" must be manual; however, subsequent renewals/registrations may be accomplished online from the Board's website.

NOTE: CPAs and PAs who are on inactive status must place the word "inactive" adjacent to their CPA or PA title on any business card, letterhead, or any other document or device, except for their CPA or PA certificate, on which their CPA or PA title appears.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate/Permit to Practice. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction may apply for a Reciprocal Certificate and Permit to Practice. Applicants who hold foreign designations may also apply through reciprocity, including Chartered Canadian Accountants.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege. Effective October 1, 2009, Alabama offers practice privileges.

As of October 1, 2009, a CPA whose principal place of business is outside of Alabama may exercise all the privileges of Alabama CPAs without the need to obtain a license or pay a fee, if the individual holds an active permit, certificate or license which allows the person to engage in the practice of public accountancy as a CPA in another state. Click here to go to the Alabama State Board of Public Accountancy Mobility information page. Please also review Alabama's mobility statute at Ala. Code § 34-1-7 and the Board's rules on mobility at Ala. Admin. Code r. 30-x-3-.04.

Practice privileges extend to professional services offered or rendered, whether in person or by mail, telephone or electronic means, and no notice, fee or other submission shall be provided by any such individual.

Consent to Jurisdiction

By law, a CPA of another state exercising practice privileges in Alabama and the entity which employs the CPA consent, as a condition to the exercise of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of the Alabama Board and the courts of Alabama.
• Compliance with the provisions of Alabama Accountancy Law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in Alabama individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by the Alabama Board against the licensee.
• Out-of-state firms with no office in Alabama will not be subject to Alabama's firm registration requirements, which is consistent with current law.

Anyone holding an Alabama CPA Certificate, whether it be original or reciprocal, must register annually with the Board, and if practicing in Alabama, must hold a permit to practice (active status). CPAs licensed in another state who hold an Alabama CPA Certificate but are not domiciled in Alabama, who desire to practice in Alabama under practice privileges may do so if they surrender their Alabama CPA Certificate in good standing.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. CPAs performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as they are permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration. Any firm or office thereof established or maintained for the practice of public accounting in the state of Alabama must register with the Alabama State Board. Non-licensee owners of firms must register with the Alabama State Board in addition to the Firm Registration.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Alabama who no longer wishes to hold said license/permit to practice may voluntarily relinquish such to the Alabama Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.