Alabama CPA License Reinstatement: What a Lapsed License Costs

If your Alabama CPA license has already lapsed

What it actually takes to get a lapsed Alabama CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Verified

Reinstatement Fee

Not a flat fee. Code of Ala. 1975 §34-1-11(d) lets the Board set a reinstatement fee (not exceeding $100) plus back registration fees and late penalties for every lapsed year -- the Board's own fee schedule sets the annual permit fee at $100 (individual)/$130 (firm) and late penalties of $100 (if filed Jan1-Feb28/29) or $500 (if filed after), compounding per lapsed year.

Catch-Up CPE Required

Formula: Ala. Admin. Code r. 30-X-5-.02(3)-(4) requires 40 CPE hours for EACH year off active status, capped at 120 hours (3+ lapsed years), with 20% in accounting & auditing, earned within the 3 years preceding the request.

Source of record Code of Alabama 1975, §34-1-11(d) (reinstatement fee & lapse/revocation trigger); Ala. Admin. Code r. 30-X-3-.07 (annual permit fees & late penalties); Ala. Admin. Code r. 30-X-5-.02(3)-(4) (catch-up CPE hours) read the rule →

What triggers lapsed status: Annual permits expire September 30; renewal (application, fee, CPE proof) is due by December 31. A $100 late penalty applies if filed Jan 1-Feb 28/29, a $500 late penalty if filed Mar 1-31. Failing to renew or apply for inactive status within 6 months of expiration (roughly by the following March 31) is itself grounds for revocation under Code of Ala. §34-1-11(d), after which formal reinstatement (a Board hearing) plus back-fees and catch-up CPE apply.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Alabama's CPA license renewal deadline →

How many CPE hours does Alabama require? →

← Back to all states