Section 34-1-1 – Short Title.
Section 34-1-1 Short title. This chapter may be cited as the Public Accountancy Act of 2003. (Acts 1973, No. 997, p. 1510, §1; Act 2003-393, p. 1114, §1.)
Section 34-1-10 – Registration and Supervision of Offices.
Section 34-1-10 Registration and supervision of offices. (a) Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, firm of certified public accountants, a public accountant, firm of public accountants, or by one registered under Section 34-1-5 shall be registered annually under this […]
Section 34-1-11 – Annual Permits to Practice; Inactive Status; Continuing Education.
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Permits to engage in the practice of public accounting in this state shall be issued by the board to a […]
Section 34-1-12 – Suspension, Revocation, etc., of Certificate, Registration, or Permit; Fines.
Section 34-1-12 Suspension, revocation, etc., of certificate, registration, or permit; fines. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) After notice and hearing as provided in Section 34-1-14, the board may suspend for a period not to exceed […]
Section 34-1-13 – Revocation or Suspension of Registration and Permit to Practice; Censure of Permit Holder.
Section 34-1-13 Revocation or suspension of registration and permit to practice; censure of permit holder. (a) After notice and hearing as provided in Section 34-1-14, the board shall revoke the registration and permit to practice of a firm if at any time it does not have all the qualifications prescribed by the section of this […]
Section 34-1-14 – Hearings; Judicial Review.
Section 34-1-14 Hearings; judicial review. (a) Commencement of proceeding. The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person. (b) Notice; service and contents. A written notice stating the nature of the charge or charges against the accused and the time and place of the […]
Section 34-1-15 – Reinstatement of Certificate, Registration, or Permit.
Section 34-1-15 Reinstatement of certificate, registration, or permit. Upon application in writing and after hearing, pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate shall have been revoked, may allow the reregistration of anyone whose registration has been revoked, may reissue or modify the suspension of any […]
Section 34-1-16 – Acts Declared Unlawful.
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation “certified public accountant,” the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless the person has received a certificate as a certified public […]
Section 34-1-17 – Acts Not Prohibited.
Section 34-1-17 Acts not prohibited. (a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to […]
Section 34-1-18 – Injunctions Against Unlawful Acts.
Section 34-1-18 Injunctions against unlawful acts. Whenever it appears to the board that any person has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of Section 34-1-16, the board may in its own name bring action in an appropriate court for an order enjoining such […]
Section 34-1-19 – Misdemeanors; Penalties.
Section 34-1-19 Misdemeanors; penalties. Any person who violates any provision of Section 34-1-16 shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500, and may also be imprisoned in the county jail, or sentenced to hard labor for the county for not more than 12 months. (Acts 1973, […]
Section 34-1-2 – Definitions.
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed in this section: (1) AICPA. The American Institute of Certified Public Accountants. […]
Section 34-1-20 – Evidence of Unlawful Practice.
Section 34-1-20 Evidence of unlawful practice. The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public accountant” or any abbreviation thereof, shall be prima facie evidence […]
Section 34-1-21 – Ownership of Accountants’ Working Papers.
Section 34-1-21 Ownership of accountants’ working papers. (a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be […]
Section 34-1-22 – Disposition of Fees and Charges; Disbursements.
Section 34-1-22 Disposition of fees and charges; disbursements. All fees and charges provided for in this chapter shall be paid to the board and, upon collection thereof, shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy, except for the examination fees collected by the board’s designee […]
Section 34-1-3 – State Board of Public Accountancy.
Section 34-1-3 State Board of Public Accountancy. (a) There is created a board of public accountancy in and for the State of Alabama, to be known as the Alabama State Board of Public Accountancy. The board shall consist of seven members appointed by the Governor and confirmed by the Senate. Members of the board shall […]
Section 34-1-4 – Granting of Certificates to Certified Public Accountants.
Section 34-1-4 Granting of certificates to certified public accountants. (a) If each of the following qualifications is met, the certificate of certified public accountant shall be granted by the board to any person: (1) Who is a citizen of the United States or, if not a citizen of the United States, a person who is […]
Section 34-1-5 – Registration of Foreign Accountants.
Section 34-1-5 Registration of foreign accountants. The board may, in its discretion and upon application and the payment of an initial registration fee not in excess of $100, permit the registration of any person with good moral character who is the holder of a certificate, license, or degree in a foreign country constituting a recognized […]
Section 34-1-6 – Registration of Firms of Certified Public Accountants.
Section 34-1-6 Registration of firms of certified public accountants. (a) A firm engaged in this state in the practice of public accounting may register with the board as a firm of certified public accountants provided it meets all of the following requirements: (1) At least 51 percent of the ownership of the firm, in terms […]
Section 34-1-7 – Practice Privilege for Nonresident Certified Public Accountants.
Section 34-1-7 Practice privilege for nonresident certified public accountants. (a) Subject to subsection (b), a person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain […]