Statutes, codes, and regulations
Alabama Administrative Code
Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES
Section 30-X-4-.01 - [Effective 9/14/2024] Examinations

Ala. Admin. Code r. 30-X-4-.01

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Current through Register Vol. 42, No. 11, August 30, 2024
Section 30-X-4-.01 - [Effective 9/14/2024] Examinations
(1) Eligible candidates shall be notified of the time and place of the Uniform Certified Public Accountant Examination (examination) - or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at an approved test site. Scheduling reexaminations must be made in accordance with Rule 30-X-4-.04 below.
(2) The examination required by Section 34-1-4 of the Code of Ala. 1975, shall test the knowledge and skills required for performance as a newly licensed Certified Public Accountant. The examination shall include the subject areas of accounting and auditing, and any other related subjects the Board deems necessary, including, but not limited to, business law and taxation and related knowledge and skills as the Board may require.
(3) Candidates are required to complete their answers to the examination questions within the prescribed hours.
(4) In examining candidates for the CPA certificate, the Board will use the Uniform Certified Public Accountant Examination prepared by the American Institute of Certified Public Accountants, and will also make use of the Advisory Grading Service provided by the American Institute of CPAs.

Ala. Admin. Code r. 30-X-4-.01

Filed September 3, 1982. Amended: Filed May 20, 1993. Amended: Filed July 21, 1993; effective August 25, 1993. Amended: Filed May 14, 1996; effective June 18, 1996. Amended: Filed October 17, 2003; effective November 21, 2003.
Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 02, November 30, 2015, eff. 12/14/2015.
Amended by Alabama Administrative Monthly Volume XXXV, Issue No. 02, November 30, 2016, eff. 1/1/2017.
Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/13/2018.
Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 12, September 30, 2020, eff. 11/14/2020.
Amended by Alabama Administrative Monthly Volume XLII, Issue No. 01, October 31, 2023, eff. 12/15/2023.
Amended by Alabama Administrative Monthly Volume XLII, Issue No. 10, July 31, 2024, eff. 9/14/2024.

Author: Alabama Board of Public Accountancy

Statutory Authority:Code of Ala. 1975, §§ 34-1-1, et seq.