CPE requirements for CPAs
Alabama CPA CPE Requirements
Checked against the NASBA Registry and the Alabama State Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Alabama CPAs must complete 40 hours every year. The requirement includes 2 hours of ethics every year. All 40 hours may be earned through self-study. The reporting period ends on September 30, every year.
- Total hours
- 40
- every year
- Annual minimum
- 40 hrs
- Ethics
- 2 hrs
- every year · general course qualifies
- Self-study
- No limit
- Period ends
- September 30
- every year
- Carryover
- None
How many CPE hours do Alabama CPAs need?
Alabama CPAs must complete 40 hours every year.
Reporting period: 10/1 to 9/30 annually.
NASBA Registry wording: 40 hours.
What is the Alabama ethics CPE requirement?
Alabama requires 2 hours of ethics every year. A general ethics course qualifies.
NASBA Registry wording: 2 hours in Ethics.
Does Alabama limit self-study CPE?
Alabama places no limit on self-study CPE, so all 40 hours may be earned through self-study courses.
When is Alabama CPE due?
The reporting period ends on September 30, every year.
License renewal: September 30 annually.
There is no grace period.
Can Alabama CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Alabama require hours in particular subjects?
Subject-area requirements: 8 hours accounting and auditing.
NASBA Registry wording: 8 hours in Accounting and Auditing.
Are there other Alabama CPE limits?
- Behavioral/Personal Development Courses: Limited to twelve (12) hours.
- Nano Learning: Limited to 25% of the total hours.
- Published Materials: Limited to 50% of total hours. Credit for authoring published materials is determined by the Board.
What other Alabama CPE policies apply?
- Exemption: A licensee seeking renewal of an annual permit in this state shall be deemed to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located. If a licensee's principal place of business has no CPE requirements for renewal of a certificate, the licensee must comply with all the CPE requirements for renewal of an annual permit in this state.
- Alabama accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Alabama CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Alabama accepts self-study for all 40 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Alabama's 2-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Alabama CPE requirements · revised 12/02/25
- Alabama State Board of Public Accountancy: CPE requirements · the board's own page
- Alabama State Board of Public Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Alabama (revised 12/02/25) and the Alabama State Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.