Alabama CPA License Reinstatement: What a Lapsed License Costs
If your Alabama CPA license has already lapsed
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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 January 1 through the last day of February) or $500 (if filed March 1-31), per 30-X-3-.07(4), compounding per lapsed year.
- 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 and 5% in ethics (the ethics share was added effective October 15, 2026: 2 of 40 hours for one lapsed year, 6 at the 120-hour cap), earned within the 3 years preceding the request.
What triggers lapsed status: Annual permits expire September 30; the Board's 2026-2027 registration package lists renewal (application, fee, CPE proof) as due October 1, with a grace period for timely filing through December 31 (the deadline rule 30-X-5-.05(1) states). A $100 late penalty applies if filed Jan 1-Feb 28/29, a $500 late penalty if filed Mar 1-31 per rule 30-X-3-.07(4) (the Board's 2026-2027 package states $500 'on or after March 1' with no end date, and that disciplinary actions ensue April 1 for unpaid fees and penalties). 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.
See Alabama's CPA license renewal deadline →