How many CPE hours do Alabama CPAs need each year?

Alabama CPAs holding an active annual permit must complete 40 hours of continuing professional education (CPE) per year. The CPE fiscal year runs October 1 through September 30 — all 40 hours must be completed within that window. There is no rolling multi-year total: each year's 40 hours must be earned independently, and unused hours cannot be carried forward.

When is the CPE deadline for Alabama CPAs?

Alabama has a two-date structure: (1) CPE must be completed by September 30 each year (end of the Oct 1–Sep 30 CPE period), and (2) the registration renewal form and fee must be submitted to the ASBPA by December 1 (with a grace period to December 31 before late fees apply). CPE completion and license registration are two separate deadlines. Missing the September 30 CPE completion deadline means you cannot certify compliance when registering.

Do Alabama CPAs need accounting and auditing (A&A) CPE hours?

Yes — all Alabama CPAs must complete at least 8 hours of Accounting and Auditing (A&A) CPE each year, regardless of whether they perform attest, audit, or review services. This is one of Alabama's most distinctive rules: most states only require A&A hours for CPAs who actually perform attest work. In Alabama, the 8-hour A&A requirement applies to every active CPA including those working exclusively in tax, industry, or government.

How many ethics CPE hours do Alabama CPAs need?

Alabama CPAs must complete at least 2 hours of qualifying ethics CPE every year. This is more frequent than most states, which typically require 4 hours of ethics per 3-year period. Alabama's 2-hour annual requirement equates to 6 hours per triennial period — 50% higher than the NASBA-recommended norm. The ethics hours count toward the 40-hour annual total. General NASBA-approved ethics courses qualify; an Alabama-specific course is not required.

Is there a cap on personal development or behavioral CPE hours in Alabama?

Yes. Alabama caps behavioral and personal development CPE at 12 hours per year. This category includes courses in communication, leadership, management, sales, HR, and similar non-technical topics. You may count up to 12 of your 40 required hours from behavioral subjects, but at least 28 hours must be in technical or substantive professional subjects.

Is there a self-study cap for Alabama CPAs?

No. Alabama imposes no cap on self-study CPE hours. You can satisfy all 40 required annual hours through self-study courses. The only delivery-method restriction is nano-learning, which is capped at 10 hours per year. Standard self-study courses (video, online, reading-based with post-test) from qualified providers are unlimited.

What is nano-learning, and how does it work in Alabama?

Nano-learning refers to short-format educational content — typically 10-minute micro-modules or sub-1-hour credit courses. Alabama adopted nano-learning as an acceptable CPE delivery method as part of its 2019 rule update. However, nano-learning hours are capped at 10 per year (25% of the 40-hour total). You can use nano-learning to supplement but not replace traditional CPE.

Can Alabama CPAs carry over unused CPE hours to the next year?

No. Alabama does not allow carryover of CPE hours. Hours earned in excess of 40 during the October 1–September 30 period expire on September 30 and cannot be credited toward the following year's requirement. Each year's 40-hour requirement must be satisfied independently. This makes procrastination especially risky: you cannot bank October CPE against a future shortfall.

When is the Alabama CPA license registration deadline?

The Alabama CPA/PA registration form and fee must be submitted to the ASBPA by December 1. Forms submitted December 1–31 incur a $100 late renewal penalty. Forms submitted January 1–February 28 incur a $500 late renewal penalty. After February 28, the license may lapse and additional reinstatement procedures may apply. Note: the registration deadline (December 1) is separate from the CPE completion deadline (September 30).

What are the Alabama CPA CPE requirements for new licensees?

New Alabama CPA licensees must complete 40 hours of CPE within the period ending one year after the September 30 following the date their license was issued. For example, if you pass the CPA exam and receive your license in March 2026, your first CPE period runs through September 30, 2027 — giving you roughly 18 months for the first 40 hours. After that, the standard annual cycle (October 1–September 30) applies every year.

Can out-of-state CPAs use their home state CPE to satisfy Alabama requirements?

Yes, with conditions. Non-resident CPAs who practice in Alabama may satisfy Alabama's CPE requirement by meeting the CPE requirements of the state where their principal office is located, provided that state offers reciprocal treatment to Alabama licensees. If your home state has no CPE requirement (e.g., a very limited set of scenarios), you still must meet Alabama's rules. The safest approach for multi-state practitioners is to meet the strictest state's requirements.

Can Alabama CPAs earn CPE credit for teaching or publishing?

Yes. Alabama allows alternative CPE credit for certain professional activities. Teaching or lecturing earns CPE credit equal to twice the actual teaching time — but repeating the same lecture earns no additional credit. Publishing articles, books, or other professional content can satisfy up to 50% of the annual 40-hour requirement (up to 20 hours). Both teaching and publishing credit must relate to qualifying professional subjects.

How long must Alabama CPAs keep CPE records?

Alabama CPAs must retain certificates of completion, attendance records, exam results, transcripts, and other verifiable evidence of CPE completion for at least 5 years from the date the program was completed. The ASBPA conducts compliance audits; if selected, you must produce documentation within the timeframe specified in the audit notice. Keep records digitally or in paper — the Board does not specify format.

Alabama CPA CPE Requirements 2026 — 40 Hours Annual, September 30 Deadline, 8hr A&A Mandatory

Sep 30

CPE completion deadline
(annual)

Dec 1

Registration deadline
($100 late fee after)

Dec 31

Grace period ends
($500 penalty after)

40 hrs

Annual CPE required
Oct 1 – Sep 30

Alabama CPA CPE Requirements at a Glance

Requirement	Details
Total CPE hours	40 hours per year
CPE period	October 1 – September 30 (annual fiscal year)
CPE completion deadline	September 30
Registration deadline	December 1 (grace period to December 31)
A&A requirement	Minimum 8 hours — applies to ALL active CPAs
Ethics requirement	Minimum 2 hours per year
Behavioral cap	No more than 12 hours in personal development subjects
Nano-learning cap	No more than 10 hours from nano-learning formats
Self-study cap	None — unlimited self-study allowed
Carryover	None — hours expire September 30
Credit hour	1 CPE credit = 50 minutes of qualifying education
Record retention	5 years from date of completion
Regulator	Alabama State Board of Public Accountancy (ASBPA)

October–September Fiscal Year: Why It Matters

Alabama's CPE cycle runs October 1 through September 30 — not the calendar year, and not December 31. This catches many CPAs off guard, especially those who've moved from other states or who reference Dec 31 deadlines from national CPE providers.

      Critical distinction: If you earn CPE hours in October through December 2025, those hours count toward the October 2025–September 2026 period — not the prior year. September 30, 2026 is the completion deadline for the current cycle.
    

Current CPE Period	Start	CPE Complete By	Registration Deadline
FY 2025–2026	October 1, 2025	September 30, 2026	December 31, 2026
FY 2026–2027	October 1, 2026	September 30, 2027	December 31, 2027

The registration form covers the period ending September 30. You certify your CPE completion as part of that form. The Board's registration deadline is December 1, with a grace period extending to December 31 before penalties kick in.

8-Hour A&A Requirement: Applies to All Active CPAs

Alabama requires every active CPA to complete at least 8 hours of Accounting and Auditing (A&A) CPE each year. This is one of Alabama's most significant and widely misunderstood rules.

Distinctive rule: Most states only require A&A hours for CPAs who actually perform attest, audit, or review services. Alabama has no such carve-out. If you work exclusively in tax, industry accounting, or government — you still need 8 hours of A&A every year.

What qualifies as A&A CPE?

Qualifying A&A Topics	Typically Counts?
Financial statement auditing (GAAS, ISAs)	✅ Yes
Financial reporting (GAAP, IFRS, ASC updates)	✅ Yes
Review and compilation engagements (SSARS)	✅ Yes
Attestation standards	✅ Yes
Governmental accounting & auditing (GASB, Yellow Book)	✅ Yes
Internal audit and control frameworks	✅ Yes
Tax return preparation and planning	❌ No (tax, not A&A)
Personal development / management	❌ No (behavioral)

Courses on new FASB ASC standards, PCAOB updates, lease accounting, revenue recognition, and similar financial reporting changes generally qualify as A&A CPE.

Ethics CPE: 2 Hours Every Year

Alabama CPAs must complete at least 2 hours of qualifying ethics CPE every year. This is more frequent than most states.

      How Alabama compares: Most states require 4 hours of ethics per 3-year period (1.33 hr/year average). Alabama requires 2 hours every single year — equivalent to 6 hours per triennial cycle, or 50% more than the national norm. Missing ethics any given year puts you out of compliance regardless of total hours.
    

State	Ethics Requirement	State-Specific Required?
Alabama	2 hr/year (every year)	No — general NASBA OK
Mississippi	4 hr/3yr (1hr MS-specific required)	Yes (1hr)
Tennessee	2 hr/2yr (TN-specific required)	Yes
Georgia	No ethics CPE requirement	N/A
South Carolina	2 hr/yr (any NASBA approved)	No
Florida	4 hr/2yr (FL Board-approved only)	Yes (FL Chapters 455 & 473)

Good news: Alabama does not require a state-specific ethics course. Any NASBA-approved ethics course covering professional conduct, AICPA Code of Professional Conduct, or relevant ethical frameworks qualifies. The 2 ethics hours count toward the 40-hour annual total.

Hour Distribution Rules

Alabama's 40-hour annual requirement includes several subject-area rules that govern how hours can be allocated:

Category	Minimum/Maximum	Notes
Accounting & Auditing (A&A)	Minimum 8 hours	Applies to ALL active CPAs
Ethics	Minimum 2 hours	General NASBA-approved OK
Behavioral / Personal Development	Maximum 12 hours	No more than 30% of total
Nano-learning	Maximum 10 hours	Sub-1-hour micro-modules
Self-study	No cap	Unlimited; nano-learning sub-cap still applies
Total required	40 hours	Per October 1–September 30 period

Practical allocation example (40 hours):
8 hr A&A + 2 hr Ethics + 10 hr Technical Tax + 8 hr Technology/IT + 6 hr Management Consulting + 6 hr Personal Development = 40 hours ✅
(A&A: 8 ≥ 8 minimum; Ethics: 2 ≥ 2 minimum; Behavioral: 6 ≤ 12 cap; Nano: 0 ≤ 10 cap)

Alternative CPE credit

Alabama also allows CPE credit for certain professional activities:

Activity	Credit Awarded	Cap
Teaching / lecturing (qualifying content)	2× actual teaching hours	No repeat credit for same lecture
Publishing articles, books, professional content	Varies by work	Up to 50% of annual total (20 hours)

No Carryover: Hours Expire September 30

Alabama has no carryover provision. Any CPE hours earned in excess of 40 during the October 1–September 30 period simply expire — they cannot be credited toward the next year's requirement.

Implications for multi-year planners: You cannot complete 80 hours in year one and coast in year two. Each annual cycle must independently satisfy the 40-hour total, including the 8-hour A&A minimum and 2-hour ethics minimum. Plan your CPE calendar for each fiscal year separately.

New Licensee Rules

New Alabama CPA licensees have a modified first-period requirement:

Must complete 40 hours of CPE within the period ending one year after the September 30 following the date their license is issued
Example: License issued March 2026 → first CPE deadline is September 30, 2027 (giving approximately 18 months)
After the first period, the standard annual October 1–September 30 cycle applies

      The new licensee rule gives first-timers extra runway — but the standard 40-hour total (including A&A and ethics minimums) still applies for that first period.
    

Non-Resident and Multi-State CPA Rules

Alabama offers a reciprocal exception for non-resident licensees:

If your principal place of business is in another state, you may satisfy Alabama's CPE requirement by meeting your home state's CPE rules
The exception requires that your home state extends reciprocal treatment to Alabama licensees
If your home state has no CPE requirement, Alabama's rules apply in full

Multi-state practitioners: The safest strategy is to meet the most restrictive requirements among all states where you hold a license. Alabama's 8-hour A&A mandate for all CPAs and 2-hour annual ethics requirement are stricter than most states — plan accordingly.

Registration Deadlines and Fees

Alabama CPAs must submit a registration renewal form to the ASBPA each year. Registration is a separate action from completing your CPE — you certify compliance when you register.

Deadline	Status	Fee
By December 1	On time	~$100 renewal fee (no penalty)
December 1–31	Late	+$100 late penalty
January 1–February 28	Very late	+$500 late penalty
After February 28	License may lapse	Reinstatement procedures may apply

      Two-deadline system: September 30 = CPE completion; December 1 = registration submission. You have roughly 60 days after the CPE deadline to file your registration. Don't confuse the two dates — completing CPE but missing the registration deadline still results in a late penalty.
    

Returning to Active Status (Inactive / Non-Practice)

CPAs who were not on active status and wish to return must complete catch-up CPE:

40 hours of CPE for each year the CPA was not on active status
Total catch-up is capped at 120 hours (regardless of how many years were inactive)
At least 20% of the total catch-up hours (8 hr per year of inactivity) must be in Accounting and Auditing

      If you were inactive for 3+ years, you still only need 120 hours to return to active status — but 24 of those must be A&A. Plan a reactivation CPE program before submitting your change of status.
    

South-Central State CPE Comparison: AL vs MS, TN, GA, SC, FL

State	Hours	Period / Deadline	A&A	Ethics	Carryover
Alabama	40/yr	Oct–Sep annual	8hr ALL CPAs	2hr/yr	None
Mississippi	40/yr	Jul–Jun annual (report Aug 1)	None mandated	4hr/3yr (1hr MS law)	20hr (not ethics)
Tennessee	80hr/2yr	Dec 31 biennial (even/odd license)	None mandated	2hr/2yr TN-specific	24hr
Georgia	80hr/2yr	Dec 31 odd years (next 2027)	16hr ALL CPAs	None (distinctive)	15hr (not A&A)
South Carolina	40/yr	Dec 31 annual	None mandated	2hr/yr (any NASBA)	20hr
Florida	80hr/2yr	Jun 30 biennial even years	8hr ALL CPAs	4hr/2yr (FL Board only)	None

Alabama and Florida are the only South-Central states with a universal A&A mandate for all CPAs. Alabama's annual 2-hour ethics requirement is the most frequent in the comparison group. Alabama's October–September fiscal year is unique among these states.

Record Keeping

Alabama CPAs must retain CPE documentation for 5 years from the completion date of each program. Required documentation includes:

Certificates of completion
Attendance records (for group live events)
Exam/post-test results (for self-study)
Transcripts or verified third-party records

The ASBPA conducts compliance audits on a sample of licensees. If selected, you must produce documentation within the specified timeframe. Organize records by fiscal year (October 1–September 30) for easier audit response.

Frequently Asked Questions

Q: I work in industry (not public accounting). Do I still need 8 hours of A&A?

Yes. Alabama's 8-hour A&A requirement applies to all active CPA/PA certificate holders, including those working in corporate finance, government, education, or non-public roles. There is no industry-accountant exemption.

Q: My CPE provider labels a course "technical" — does that count toward A&A?

Not automatically. "Technical" is a broader category that includes tax, management consulting, IT, and economics. A&A is a subset of technical CPE. Look for course descriptions that specifically mention accounting standards, auditing, financial reporting, or attestation — not just "technical."

Q: Can I do all 40 hours in October and November and be done early?

Yes. As long as all hours fall within the October 1–September 30 fiscal year and meet the subject-area requirements, the timing within that year doesn't matter. Early completion is a valid strategy given Alabama's no-carryover rule.

Q: What happens if I have 38 hours by September 30 — can I finish the last 2 in October?

No. Hours earned after September 30 count toward the new fiscal year (October 1 onward), not the prior period. If you have 38 hours by September 30, you are 2 hours short for that year and are out of compliance. You cannot retroactively apply October hours to close a September shortfall.

Q: Does the ASBPA pre-approve CPE providers or courses?

Alabama does not maintain its own pre-approved provider list. Courses from NASBA Registry sponsors and courses meeting AICPA/NASBA CPE standards generally qualify. When in doubt, check that the course award method and content align with Alabama's definitions. Contact the ASBPA at (334) 242-5700 for specific guidance.

Q: Is there a cap on how many hours I can earn through webinars?

No cap on webinars/group-internet-based CPE specifically. The only delivery-method cap is nano-learning (10 hours). Full-length webinars that follow NASBA standards for group-live or group-internet delivery are unlimited.

Official Alabama CPA Resources

Resource	Details
Alabama State Board of Public Accountancy	asbpa.alabama.gov · (334) 242-5700
ASBPA Mailing Address	770 Washington Ave, Ste 226, Montgomery, AL 36104
CPE Quick Guide (PDF)	Available at asbpa.alabama.gov under Licensees → CPE
Registration Forms	asbpa.alabama.gov → Licensees → Registration
NASBA Registry	nasbaregistry.org — search for NASBA-approved CPE sponsors
Alabama Society of CPAs (ASCPA)	ascpa.com — state association and CPE provider

Other State CPE Guides

Explore neighboring and comparison states:

Mississippi Tennessee Georgia South Carolina Florida North Carolina Arkansas Louisiana Kentucky All Dec 31 States All State Guides