What is the Alabama personal development CPE limit?

No more than 12 hours per year, raised from 8 hours effective October 1, 2019.

Alabama CPA CPE Requirements 2026

Q: How many CPE hours do Alabama CPAs need?

A total of 40 hours earned between October 1 and September 30 each year, including at least 8 hours in accounting and auditing and at least 2 hours in qualifying ethics.

Q: What is the Alabama CPA CPE reporting period?

A fiscal year running October 1 through September 30. Hours earned in October through December count toward the following fiscal year.

Q: How many ethics hours does Alabama require?

At least 2 hours of qualifying ethics each fiscal year, covering ethics and rules of professional conduct. The course does not need Board approval.

Q: How many accounting and auditing hours does Alabama require?

At least 8 of the 40 hours reported must be in the subject of accounting and auditing, as an annual requirement.

Q: Can all Alabama CPE be self-study?

Yes. Starting October 1, 2019, 100 percent of CPE may be self-study. Prior to that date the cap was 50 percent. Nano learning is separately capped at 10 hours.

Q: Does Alabama specify CPE subject areas?

Beyond accounting and auditing and ethics, no. The subject area must contribute directly to the professional competence of the licensee.

Q: What happens if an Alabama CPA falls short on CPE?

You are in non-compliance if 40 hours are not completed by September 30, though renewal may still be allowed upon reporting 40 qualifying hours. Late fees are $100 if the deficiency is fulfilled by December 31 and $500 if fulfilled by February 28.

How the 40 hours break down

One square equals one CPE hour in the fiscal year ending September 30.

2 hrs — Qualifying ethics (minimum)

8 hrs — Accounting & auditing (minimum)

12 hrs — Personal development ceiling (maximum)

18 hrs — Any subject contributing directly to professional competence

Alabama CPE at a Glance

Total CPE hours	40 hours earned between October 1 and September 30
Reporting period	October 1 to September 30, annually — a fiscal year rather than a calendar year
CPE completion deadline	September 30
Registration deadline	Registrations are due October 1, with a grace period for filing through December 31
Accounting & auditing	At least 8 hours of the 40
Ethics requirement	At least 2 hours of qualifying ethics. The ethics course does not need Board approval.
Personal development cap	No more than 12 hours, raised from 8 effective October 1, 2019
Nano learning cap	No more than 10 hours earned by the nano learning delivery method
Self-study	100% of CPE may be self-study, effective October 1, 2019. Prior to that date the cap was 50%.
Accepted sponsors	Providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service
Subject requirements	None specified beyond A&A and ethics; the subject must contribute directly to professional competence
Partial credit	Half credits accepted after the first hour
Late fees	$100 if the deficiency is fulfilled by December 31; $500 if fulfilled by February 28
Non-resident licensees	Demonstrate compliance with the CPE requirements of the state where the principal office is located, by signing a statement on the Board's annual registration form

Most common mistake

Working to a calendar year. Alabama's CPE year runs October 1 to September 30, so hours earned in October through December belong to the next fiscal year. Combined with a registration deadline of October 1, that puts the practical crunch in late September rather than late December.

Alabama Ethics, No Board Approval Needed

NASBA Registry #111907

Ethics for Alabama CPAs

Satisfies the annual two-hour qualifying ethics requirement. The ethics course does not need to be approved by the Alabama Board, and Alabama accepts courses from providers on NASBA's National Registry and Quality Assurance Service.

2 CPE credits · Ethics and rules of professional conduct
Required every fiscal year ending September 30
Counts within the 40-hour annual total

$38.952 CPE Credits View Course

NASBA Registry ID

#111907

Self-Study

100% of Alabama CPE may be completed through self-study since October 1, 2019

Delivery Methods

Group Live; Group Internet Based; QAS Self-Study

Registrant

CPE Solutions, LLC dba Professionals Publishing Group

Deadlines & the October Fiscal Year

Alabama's CPE year closes at the end of September, and registration opens the very next day.

October 1
Fiscal CPE year opens
Hours earned from this date count toward the year ending the following September 30.
Within the year
8 A&A hours and 2 ethics hours
Both are annual requirements. Personal development is capped at 12 hours and nano learning at 10.
September 30
All 40 hours due
You are in non-compliance if you have not completed at least 40 hours of acceptable CPE by September 30.
October 1
Annual registration due
Registrations are due October 1, with a grace period for filing through December 31.
If deficient
Escalating late fees
$100 if the deficiency is fulfilled by December 31, rising to $500 if fulfilled by February 28.

Catch-up CPE to return to active status

Alabama sets out a specific catch-up formula for licensees moving back to Active from any other status.

Complete 40 hours of CPE per year not on active status, not to exceed a total of 120 hours.
At least 25% of the total required hours must be in accounting and auditing.
At least 5% of the total required hours must be in qualifying ethics.
Personal development may account for up to 30% of the total required credits, and nano learning up to 10%.
All required credits must be earned within the three-year period before electing active status.

Alabama CPE Questions Answered

How many CPE hours do Alabama CPAs need?

A total of 40 hours of CPE earned between October 1 and September 30 each year.

Within that, at least 8 hours must be accounting and auditing and at least 2 hours must be qualifying ethics.

What is the Alabama CPA CPE reporting period?

A fiscal year running October 1 through September 30.

Active renewals report CPE for the fiscal year ended September 30. Hours earned in October through December count toward the following fiscal year, not the one just closed.

When do Alabama CPAs register or renew?

Registrations are due October 1, with a grace period for filing through December 31.

CPE must be complete by September 30 of the renewal year. Missing that date puts you out of compliance even though the filing grace period runs later.

How many ethics hours does Alabama require?

At least 2 hours of qualifying ethics each fiscal year.

The requirement covers ethics and rules of professional conduct, and the ethics course does not need to be approved by the Board.

How many accounting and auditing hours does Alabama require?

At least 8 of the 40 hours reported must be obtained in the subject of accounting and auditing.

This is an annual requirement rather than a multi-year one.

Can all Alabama CPE be self-study?

Yes. Starting October 1, 2019, 100% of CPE may be self-study.

Prior to that date a maximum of 50%, or 20 hours, was allowed in self-study courses. Nano learning is separately capped at 10 hours.

What is the Alabama personal development limit?

No more than 12 hours of personal development CPE per year.

The cap was raised from 8 hours to 12 effective October 1, 2019.

Does Alabama specify CPE subject areas?

Beyond the accounting and auditing and ethics requirements, no. The subject area must contribute directly to the professional competence of the licensee.

Programs falling within the NASBA fields of study are generally eligible on that basis.

Which CPE sponsors does Alabama accept?

Providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.

Courses from NASBA members are fully accepted by the Board.

What happens if an Alabama CPA falls short on CPE?

You are in non-compliance if you do not complete at least 40 hours by September 30, but a licensee may still be allowed to renew upon reporting 40 qualifying hours.

Late fees apply: $100 if the deficiency is fulfilled by December 31, and $500 if fulfilled by February 28.

What CPE is required to return to active status in Alabama?

40 hours per year not on active status, not to exceed a total of 120 hours.

At least 25% of the total must be accounting and auditing and at least 5% qualifying ethics. Personal development may cover up to 30% and nano learning up to 10%. All credits must be earned within the three-year period before electing active status.

Are non-resident Alabama licensees treated differently?

Yes. A non-resident licensee demonstrates compliance with the CPE requirements of the state where their principal office is located.

This is done by signing a statement to that effect on the Board's annual registration form.

Does Alabama accept partial CPE credit?

Yes. Half credits are accepted after the first hour.

Nano learning is accepted as its own delivery method, capped at 10 hours per year.

Alabama State Board of Public Accountancy contact information

Agency	Alabama State Board of Public Accountancy (ASBPA)
Address	770 Washington Avenue, Suite 226, Montgomery, AL 36104
Phone	(334) 242-5700
Website	asbpa.alabama.gov
CPE quick guide	Continuing professional education requirements (PDF)

Sources

Alabama Administrative Code Chapter 30-X-5, continuing professional education
Code of Alabama Title 34, Chapter 1, Public Accountants
Alabama State Board of Public Accountancy — CPE requirements quick guide
NASBA Registry — Alabama CPE requirements summary

This page summarizes Alabama CPE rules for general informational purposes and is reviewed against the Alabama State Board of Public Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.

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Alabama

Alabama CPA CPE Requirements