Alabama began offering a new pathway last week for students seeking to become certified public accountants (CPAs).

A law that took effect on October 15 gives future CPAs a new route, pairing a bachelor's degree with two years of qualifying, supervised full-time work experience. The traditional pathways of a master's degree or 30 extra college credit hours, plus one year of work, are also still options.

 The Alabama Society of CPAs (ASCPA) supported the change because it gives students a new pathway to becoming a CPA, while still requiring the CPA exam and time working in the field.

Jeannine Birmingham, ASCPA's president and CEO, told 1819 News on Tuesday the new law was the result of “a multiple year long strategy and study both at the national level and at the state level about the accounting pipeline, the workforce. Our trends were declining over a period of about 10 years.”

“It opens up another opportunity for students who tell us they can’t afford an additional year; they can’t afford a master’s year or an additional 30 hours. They may need to go to work, so we feel that the new pathway of bachelor's degree plus two years of experience will help those students have the opportunity to enter our profession," Birmingham said. 

The change results from a law passed by the Legislature during the 2026 session.

State Rep. Kerry Underwood (R-Tuscumbia), a CPA and the law’s sponsor, told 1819 News on Tuesday the change gives future CPAs more options. 

“It’s not always been a master’s (degree requirement). What we’re saying is the key to a successful career as a CPA is the exam,” Underwood said. “We don’t have enough CPAs practicing today, so this gives people an alternative. The key to that is it’s an alternative pathway. We didn’t remove the significance of having a master’s because it does matter, but for some who are prepared to take the exam when they finish their four-year degree, then I felt like we were holding them back at a time when we need their services in the working field. So, a person can finish their four-year degree, pass the exam, and go straight to work and make money. You’ve just got to do it for two years.”