1. (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. (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. (3) Candidates are required to complete their answers to the examination questions within the prescribed hours.
4. (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.

Author: Alabama Board of Public Accountancy

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

History: 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: Filed November 9, 2015; effective December 14, 2015. Amended: Filed November 17, 2016; effective January 1, 2017. Amended: Filed July 30, 2018; effective September 13, 2018. Amended: Published September 30, 2020; effective November 14, 2020. Amended: Published October 31, 2023; effective December 15, 2023. Amended: Published July 31, 2024; effective September 14, 2024.