1. (1) The passing grade for each subject is 75.

2. (2) A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for that test section for thirty months from the date the passing score for such test section is released by the National Association of State Boards of Accountancy (NASBA) to the candidate or the Board, as the case may be, regardless of the number of test sections taken or having to attain a minimum score on any failed section(s).

   1. (b) Candidates are eligible to retake a test section as soon as testing results for the prior attempt for that section are released. A Candidate shall not take a different discipline Test Section until the Candidate has been notified of the score for the most recent attempt of a failed discipline Test Section.
   2. (c) A candidate who earns initial credit on one or more test section(s) of the CPA examination must sit for and complete the remaining required test section(s) of the examination on or before the expiration date as shown on the Uniform CPA Examination Score Notice.
   3. (d) If all required test sections are not passed within this initial thirty-month period, credit for the first test section(s) passed shall expire and a new rolling thirty-month period shall begin on the date the second passing score(s) were released by NASBA to the candidate or the Board, as the case may be, and continue for thirty-months from that date. If all required test section(s) are not passed within the next thirty-month period, credit for the second test section(s) passed shall expire and a new rolling thirty-month period will begin on the date the next test section passing score, if any, was released by NASBA to the candidate or the Board, as the case may be, and this cycle of thirty-month rolling periods and test section credit expirations will continue until all required test sections are passed within one thirty-month rolling period. Notwithstanding the foregoing, if a candidate stops testing for a thirty-month period, then all credit for previously passed test sections will expire.

   (3)(a) Candidates must pass all required test sections of the Uniform CPA Examination (examination) within a rolling thirty-month period. The rolling thirty-month period begins on the date the first passing score(s) are released by NASBA to the candidate or the Board, as the case may be. The rolling thirty-month period concludes on the date the candidate sits for the final test section passed, regardless of when the score is released by NASBA for the final test section.

3. (4) A candidate shall retain credit for any and all test sections of an examination passed in another state if such credit would have been given, under then applicable requirements, if the candidate had taken the examination in this State.
4. (5) The Board may in particular cases extend the term of conditional credit validity notwithstanding the requirements of paragraphs (2), and (3), upon showing that the credit was lost by reason of circumstances beyond the candidate’s control.
5. (6) A candidate shall be deemed to have passed the examination if the candidate obtains credit for passing all required test sections in one rolling thirty-month period.

Author: Alabama Board of Public Accountancy

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

History: Filed September 3, 1982. Amended: Filed August 10, 1990, and May 20. 1993. Amended: Filed July 21, 1993; effective August 25, 1993. 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: Filed August 16, 2019; effective September 30, 2019. Amended: Published February 28, 2022; effective April 14, 2022. Amended: Published October 31, 2023; effective December 15, 2023. Amended: Published July 31, 2024; effective September 14, 2024.