Alabama Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Alabama, and how the board checks compliance — sourced from the official board.

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Failing to apply for an annual permit to practice or inactive status within 6 months of expiration is grounds for revocation or suspension of the certificate, absent reasonable cause; the board may then impose a reinstatement fee up to $100 plus all missed annual registration fees and late penalties (Ala. Code section 34-1-11).Verify with board

How compliance is checked

The Board verifies CPE compliance on a test basis; licensees must maintain written evidence of completion for 5 years after each learning activity. A failed CPE audit triggers automatic audits for two additional fiscal years, and a failed follow-up audit may lead to disciplinary action (Ala. Admin. Code r. 30-X-5).

Official source: Alabama Administrative Code 30-X-5 (Alabama Legislature)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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