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 34-1-22 – 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 34-1-7 – 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 […]
Section 34-1-8 – Registration of Public Accountants.
Section 34-1-8 Registration of public accountants. Written evidence of registration as public accountants shall be issued to: (1) Any person who is a resident of this state, or practices accounting herein, who has attained the age of 19 years, and who is of good moral character and a citizen of the United States or has […]
Section 34-1-9 – Registration of Firms of Public Accountants.
Section 34-1-9 Registration of firms of public accountants. (a) A firm engaged in this state in the practice of public accounting may register with the board as a firm of public accountants provided it meets all of the following requirements: (1) At least 51 percent of the ownership of the firm, in terms of financial […]
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 […]