• 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 their work experience before being issued a permit/license to practice.
• For details on the 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 J. Lamar Harris, CPA, Executive Director
• Start date (mm/dd/yyyy)
• End date (mm/dd/yyyy) or to the present date
• Job title
• Job description
• Full-time or Part-time
• Signature of supervisor (if no supervisor, HR personnel)
• Required to be on company letterhead

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).