Statutes, codes, and regulations
Alabama Administrative Code
Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES
Section 30-X-4-.05 - Transfer Of Credits

Ala. Admin. Code r. 30-X-4-.05

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Current through Register Vol. 43, No. 1, October 31, 2024
Section 30-X-4-.05 - Transfer Of Credits
(1) A person who has passed parts of the Uniform CPA Examination (examination) under any state may be given credit by this Board for successfully passing those parts in accordance with Rule 30-X-4-.04 and take the remaining parts of the examination as a conditioned candidate in Alabama, provided:
(a) The passing grades of the examination parts were determined by the Advisory Grading Service of the Board of Examiners of the American Institute of Certified Public Accountants, or an equivalent professional grading service acceptable to the Board;
(b) The candidate meets the educational, citizenship, and good moral character requirements of the Alabama regulations; and
(c) At the time of applying to transfer the credit earned in another state the applicant is still eligible to be reexamined in that state except for reason of change of residence.
(2) No transfer of credits in subjects passed in another state shall be approved unless the Board finds and determines that the examination in the other state was equivalent to the examination given in Alabama. The applicant's grade or grades on subjects passed in the other U.S. jurisdiction shall be determined and approved by the Board before transfer is approved. A candidate who applies for a transfer of any credits from another state shall file an application acceptable to the Board and pay the required fee.

Ala. Admin. Code r. 30-X-4-.05

Filed September 3, 1982. Amended: Filed September 29, 1993; effective November 3, 1993. Amended: Filed October 17, 2003; effective November 21, 2003.
Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 02, November 30, 2015, eff. 12/14/2015.
Amended by Alabama Administrative Monthly Volume XXXV, Issue No. 02, November 30, 2016, eff. 1/1/2017.
Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 11, August 31, 2018, eff. 9/13/2018.

Author: Alabama Board of Public Accountancy

Statutory Authority:Code of Ala. 1975, §§ 34-1-1, et seq.