- The Alabama State Board of Public Accountancy is considered a two-tier state. That means an Exam Candidate may pass the CPA examination and still receive a CPA certificate but not a permit/license to practice.
- All CPAs are required to document his/her work experience before being issued a permit/license to practice.
For details on work experience requirements read Accountancy Rule
30-X-5-.06,
Continuing Professional Education, Annual Permits To Practice And Experience.
To document work experience, the CPA must request a letter of experience from his or her current employer(s) or previous employer(s). The letter must contain the following information:
- Addressed to D. Boyd Busby, CPA, Executive Director
- Date the letter
- Full name of CPA or CPA Examination/Transfer/Reciprocity Candidate
(first, middle, last, suffix, if applicable)
- CPA certificate number, if applicable. If Examination/Transfer
Candidate, please use last four digits of SS#
- Hire date (mm/dd/yyyy)
- End date (mm/dd/yyyy) or to the present date
- Job title
- Job description
- Full-time, Part-time or Internship --> to qualify, it must be 30
hours, or more, per week, not an average. Please list
each qualification separate from the other.
- Signature of supervisor (if no supervisor, HR personnel)
- Required to be on company letterhead
- The letter may be emailed to
Teresa Taylor by the person signing the letter
If you have any questions concerning work experience, please contact
Teresa Taylor by e-mail or by phone at 334-242-5700 (In-State WATS 1-800-435-9743.)