1. (a) The certificate of certified public accountant shall be granted by the board to any individual who satisfies each of the following requirements:

   1. (1) Is a citizen of the United States or, if not a citizen of the United States, an individual who is legally present in the United States with appropriate documentation from the federal government.
   2. (2) Has attained 19 years of age.
   3. (3) Is of good moral character.
   4. (4) Satisfies the educational requirements adopted by rule of the board.

   5. (5)

      1. a. Has successfully passed the uniform CPA examination, administered by the board or its designee.
      2. b. An individual may not initially sit for the uniform CPA examination unless he or she has satisfied the educational requirements adopted by rule of the board.

2. (b)

   1. (1) Examinations provided for in this chapter shall be given by the board as often as necessary but not less than twice each year. The board, after each examination, shall notify applicants of the results.
   2. (2) The board may issue certificates under the signature and the official seal of the board, pursuant to this chapter.
3. (c) The board shall charge each candidate an application fee for the uniform CPA examination. These fees shall be charged in amounts determined by the board for each subject in which a candidate is examined. The fees shall be paid to the board, or its designee, by the candidate at the time he or she applies for examination or reexamination.

4. (d)

   1. (1) The board may waive the examination under subdivision (a)(5) and may issue an Alabama reciprocal certificate as a certified public accountant to any individual who satisfies all of the following:

      1. a. Pays the application fee provided in subdivision (2).
      2. b. Possesses the qualifications specified in subdivisions (a)(1) through (a)(3) and what the board determines to be substantially the equivalent of the applicable requirements under subdivision (a)(4).
      3. c. Holds a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state.
   2. (2) The board shall charge each individual desiring to be certified pursuant to subdivision (1) an application fee in an amount determined by the board.
5. (e) The board may adopt rules to govern the issuance of a certificate as a certified public accountant to the holder of a certificate, license, or degree which is then in full force and effect in any foreign country constituting a recognized qualification for the practice of public accounting in the country, comparable to that of a certified public accountant of this state.

(Acts 1973, No. 997, p. 1510, §3; Acts 1989, No. 89-812, p. 1620, §1; Acts 1992, No. 92-179, p. 327, §3; Act 2003-393, p. 1114, §1; Act 2008-133, p. 192, §3; Act 2015-163, §1; Act 2026-16, §2.)