To renew an Alabama CPA license, you must complete 40 hours of continuing professional education by September 30 and then register with the Alabama State Board of Public Accountancy and pay the $100 renewal fee by December 31. Those are the core Alabama CPA renewal requirements, and missing the December 31 deadline triggers late penalties that climb quickly in the new year.
The 40-Hour CPE Requirement
The CPE year runs October 1 through September 30. During that fiscal year, every active CPA has to earn 40 hours of qualifying continuing professional education.1Alabama Administrative Code. Alabama Administrative Code Chapter 30-X-5 – Continuing Professional Education
Not all 40 hours are a free choice. The board sets floors and ceilings on specific categories:
- At least 8 hours in accounting and auditing.1Alabama Administrative Code. Alabama Administrative Code Chapter 30-X-5 – Continuing Professional Education
- At least 2 hours in ethics.1Alabama Administrative Code. Alabama Administrative Code Chapter 30-X-5 – Continuing Professional Education
- No more than 12 hours in personal development subjects such as time management, leadership, or team building.1Alabama Administrative Code. Alabama Administrative Code Chapter 30-X-5 – Continuing Professional Education
- No more than 10 hours from nano learning programs.2Alabama State Board of Public Accountancy. Quick Guide – CPE
The remaining hours can come from any other technical or non-technical subject that contributes directly to professional competence, as long as the course is delivered by a qualifying program sponsor.
The Ethics Hours
The 2 ethics hours count toward your 40, not on top of them. Alabama does not require the course to focus on Alabama-specific rules. Any qualifying ethics CPE course satisfies the requirement.1Alabama Administrative Code. Alabama Administrative Code Chapter 30-X-5 – Continuing Professional Education
Keep Your Certificates
You do not submit CPE certificates with your registration. You affirm that you completed the hours, and the board may audit you later. Hold onto completion certificates, transcripts, and other proof for at least five fiscal years.3Alabama State Board of Public Accountancy. 2025-2026 CPA PA – Renew – Registration Form
Registering and Paying by December 31
Once the CPE year closes on September 30, the registration window opens October 1 and closes December 31. Your registration must be submitted by that date to avoid penalties.4Alabama Legislature. Alabama Code Title 34-1-11 – Renewal of Permits The annual fee for an active license is $100.5Alabama State Board of Public Accountancy. Fees
You can register through the board’s online portal or by mailing a paper form. For paper filings, the postmark date governs whether you filed on time, and the fee must be paid by check, money order, or cashier’s check made out to the Alabama State Board of Public Accountancy.3Alabama State Board of Public Accountancy. 2025-2026 CPA PA – Renew – Registration Form The board sends courtesy reminders, but registering on time is your responsibility whether or not one arrives.6Alabama State Board of Public Accountancy. Registration
Late Penalties After December 31
Penalties stack on top of the $100 renewal fee and escalate sharply as the months pass:
- January 1 through the last day of February: $100 late penalty, for a total of $200.7Cornell Law School. Alabama Administrative Code Rule 30-X-3-.07 – Annual Permits, Annual Registration Fees and Late Penalties
- March 1 through March 31: $500 late penalty, for a total of $600.7Cornell Law School. Alabama Administrative Code Rule 30-X-3-.07 – Annual Permits, Annual Registration Fees and Late Penalties
- April 1 onward: disciplinary action begins against any CPA who still has not registered and paid.3Alabama State Board of Public Accountancy. 2025-2026 CPA PA – Renew – Registration Form
If you realize in January that you missed the deadline, filing before March 1 saves you $400.
Inactive Status as an Alternative
If you are not practicing public accounting, you can register as inactive instead of active. The annual fee drops to $50 and the 40-hour CPE requirement does not apply, but you still have to register annually with the board.3Alabama State Board of Public Accountancy. 2025-2026 CPA PA – Renew – Registration Form
Inactive status comes with a restriction. You must place the word “inactive” next to your CPA title on any business card, letterhead, or other document where the title appears, and you cannot hold yourself out as an active, practicing CPA.
What Happens If Your License Lapses
If disciplinary action begins on April 1 because you never registered, getting back to active status is far more involved than a normal renewal. Reinstatement requires catch-up CPE of 40 hours for each year the license was not active, up to a maximum of 120 hours, and all of those hours must have been earned within the three years immediately before you apply to return.8Alabama State Board of Public Accountancy. Continuing Professional Education (CPE) Requirements Quick Guide
You also owe all accumulated registration fees and late penalties, including the $500 penalty for the year the license lapsed. The board has authority to pursue discipline up to and including certificate revocation for delinquent licenses.4Alabama Legislature. Alabama Code Title 34-1-11 – Renewal of Permits If you know you will not be practicing for a stretch, switching to inactive at $50 a year is much cheaper and simpler than reinstating later.
PTIN Renewal for CPAs Who Prepare Tax Returns
Alabama’s renewal rules do not cover the federal side. If you prepare federal tax returns for compensation, the IRS requires a valid Preparer Tax Identification Number for the current filing year. The 2026 PTIN renewal fee is $18.75, paid online or by paper Form W-12.9Internal Revenue Service. PTIN Requirements for Tax Return Preparers Preparing a return without a valid PTIN carries a $60 penalty per return.10Internal Revenue Service. Tax Preparer Penalties Add it to your annual renewal checklist alongside the ASBPA registration.