[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199211-en":3,"doc-seo-199211-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199211,2336477405376,"Stanley","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Alabama Administrative Code - Chapter 30-X-4 - Accountancy Exam","Alabama’s Administrative Code Chapter 30-X-4 sets out the framework for the Uniform Certified Public Accountant (CPA) examinations. It specifies how eligible candidates schedule and complete examinations, what subject knowledge areas are tested, and how responses must be submitted within required hours. The chapter also defines candidate eligibility qualifications, including citizenship or lawful presence, good moral character, education hour requirements for first-time applicants, accounting concentration expectations, and military-related credit recognition for licensure.","Accountancy Chapter 30-X-4  \nALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY  \nADMINISTRATIVE CODE  \nCHAPTER 30-X-4  \nEXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF  \nCERTIFICATES  \nTABLE OF CONTENTS  \n30-X-4- .01 Examinations  \n30-X-4- .02 Qualifications Of Candidates For Certified  \nPublic Accountant Examination  \n30-X-4- .03 Applications For Examination,  \nReexamination, And Reciprocal Certificate  \n30-X-4- .04 Passing Grade, Conditioned Subjects,  \nReexamination, Reapplication  \n30-X-4- .05 Transfer Of Credits  \n30-X-4- .06 Issuance Of Certified Public Accountant  \nCertificates  \n30-X-4- .07 Application And Examination Fees  \n30-X-4- .08 Cheating  \n30-X-4- .09 Security And Irregularities  \n30-X-4- .01 Examinations .  \n(1) Eligible candidates shall be notified of the time and place of the Uniform Certified Public Accountant Examination (examination)  \n- or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at an approved test site . Scheduling reexaminations must be made in accordance with Rule 30-X-4- .04 below .  \n(2) The examination required by Section 34-1-4 of the Code of Ala . 1975 , shall test the knowledge and skills required for performance as a newly licensed Certified Public Accountant . The examination shall include the subject areas of accounting and auditing, and any other related subjects the Board deems necessary, including, but not limited to, business law and taxation and related knowledge and skills as the Board may require .  \n(3) Candidates are required to complete their answers to the examination questions within the prescribed hours .  \n(4) In examining candidates for the CPA certificate, the Board will use the Uniform Certified Public Accountant Examination prepared by the American Institute of Certified Public  \nRevised 9/14/24 4-1  \nChapter 30-X-4 Accountancy  \nAccountants, and will also make use of the Advisory Grading Service provided by the American Institute of CPAs .  \nAuthor: Alabama Board of Public Accountancy  \nStatutory Authority:  Code of Ala . 1975 , §§34-1-1, et seq .  \nHistory: Filed September 3, 1982. Amended: Filed May 20, 1993. Amended: Filed July 21, 1993; effective August 25, 1993.  \nAmended: Filed May 14, 1996; effective June 18, 1996. Amended:  \nFiled October 17, 2003; effective November 21, 2003. Amended:  \nFiled November 9, 2015; effective December 14, 2015. Amended:  \nFiled November 17, 2016; effective January 1, 2017. Amended:  \nFiled July 30, 2018; effective September 13, 2018. Amended:  \nPublished September 30, 2020; effective November 14, 2020. Amended: Published October 31, 2023; effective December 15, 2023. Amended: Published July 31, 2024; effective September 14, 2024.  \n30-X-4- .02 Qualifications Of Candidates For Certified Public  \nAccountant Examination .  \nTo be eligible to take the Uniform CPA Examination (examination) -or reexamination the applicant must possess the following qualifications:  \n(a) The applicant must be a citizen of the United States or, if not a citizen of the United States, a person who is legally present in the United States with appropriate documentation from the federal government who is 19 years of age or older, and who is of good moral character .  \n(b) Persons who have sat for the examination prior to January  \n1, 2016, shall be required to meet the requirements of the Rules that were in effect at the time in which the candidate first sat for the examination .  \n(c) Persons who first sit for the examination on or after January 1, 2016, must have completed a total of 120 semester hours or 180 quarter hours of postsecondary education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities, with a concentration in accounting or the substantial equivalent as determined by ","cbCaidNPZGCsaPbJ","https://ap.wps.com/l/cbCaidNPZGCsaPbJ","pdf",45924,2,1,13,"English","en",105,"# 30-X-4- .01 Examinations\n# 30-X-4- .02 Qualifications Of Candidates For Certified Public Accountant Examination\n# 30-X-4- .03 Applications For Examination, Reexamination, And Reciprocal Certificate\n# 30-X-4- .04 Passing Grade, Conditioned Subjects, Reexamination, Reapplication\n# 30-X-4- .05 Transfer Of Credits\n# 30-X-4- .06 Issuance Of Certified Public Accountant Certificates\n# 30-X-4- .07 Application And Examination Fees\n# 30-X-4- .08 Cheating\n# 30-X-4- .09 Security And Irregularities","[{\"question\":\"How does a candidate schedule the Uniform CPA Examination under Chapter 30-X-4?\",\"answer\":\"Eligible candidates are notified of the time and place, or they must independently contact the Board or an identified test center operator to schedule the examination at an approved test site. Reexaminations must follow the requirements referenced to Rule 30-X-4- .04.\"},{\"question\":\"What knowledge and skills does the Uniform CPA examination test?\",\"answer\":\"The examination tests knowledge and skills required for performance as a newly licensed Certified Public Accountant. It covers accounting and auditing and includes related subjects the Board deems necessary, such as business law and taxation.\"},{\"question\":\"What qualifications must applicants meet to be eligible for the Uniform CPA Examination?\",\"answer\":\"Applicants must be citizens of the United States or legally present with appropriate federal documentation, be at least 19 years old, and have good moral character. For applicants first sitting on or after January 1, 2016, they must complete 120 semester hours or 180 quarter hours of postsecondary education with a concentration in accounting or its substantial equivalent, including specified accounting and business course hour thresholds, and the Board may recognize certain military education, training, or service credits.\"}]","Alabama Administrative Code - Chapter 30-X-4 - Accountancy Exam | PDF",1788505166,33,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"alabama-administrative-code-chapter-30-x-4-accountancy-exam","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/alabama-administrative-code-chapter-30-x-4-accountancy-exam/199211/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-06","2026-09-04",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"How does a candidate schedule the Uniform CPA Examination under Chapter 30-X-4?","Question",{"text":75,"@type":76},"Eligible candidates are notified of the time and place, or they must independently contact the Board or an identified test center operator to schedule the examination at an approved test site. Reexaminations must follow the requirements referenced to Rule 30-X-4- .04.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"What knowledge and skills does the Uniform CPA examination test?",{"text":80,"@type":76},"The examination tests knowledge and skills required for performance as a newly licensed Certified Public Accountant. It covers accounting and auditing and includes related subjects the Board deems necessary, such as business law and taxation.",{"name":82,"@type":73,"acceptedAnswer":83},"What qualifications must applicants meet to be eligible for the Uniform CPA Examination?",{"text":84,"@type":76},"Applicants must be citizens of the United States or legally present with appropriate federal documentation, be at least 19 years old, and have good moral character. For applicants first sitting on or after January 1, 2016, they must complete 120 semester hours or 180 quarter hours of postsecondary education with a concentration in accounting or its substantial equivalent, including specified accounting and business course hour thresholds, and the Board may recognize certain military education, training, or service credits.","https://schema.org",{"og:url":52,"og:type":87,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":89,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":92},[93,97,101,104,109,114,119,124,129,132,136],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":94,"show_sort_weight":95,"slug":96},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":98,"show_sort_weight":99,"slug":100},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":102,"slug":103},70,"exam",{"id":105,"doc_module":4,"doc_module_name":47,"category_name":106,"show_sort_weight":107,"slug":108},5,"Comic",60,"comic",{"id":110,"doc_module":4,"doc_module_name":47,"category_name":111,"show_sort_weight":112,"slug":113},6,"Technology",50,"technology",{"id":115,"doc_module":4,"doc_module_name":47,"category_name":116,"show_sort_weight":117,"slug":118},7,"Healthcare",40,"healthcare",{"id":120,"doc_module":4,"doc_module_name":47,"category_name":121,"show_sort_weight":122,"slug":123},8,"Research & Report",30,"research-report",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":126,"show_sort_weight":127,"slug":128},9,"Religion & Spirituality",20,"religion-spirituality",{"id":127,"doc_module":4,"doc_module_name":47,"category_name":130,"show_sort_weight":127,"slug":131},"World Cup","world-cup",{"id":133,"doc_module":4,"doc_module_name":47,"category_name":134,"show_sort_weight":133,"slug":135},10,"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":47,"category_name":138,"show_sort_weight":105,"slug":139},19,"General","general"]