Code of Alabama - Title 34: Professions and Businesses - Chapter 1 - Accountants

• Section 34-1-1 Short title
  This chapter may be cited as the Public Accountancy Act of 2003.
• 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...
• 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...
• 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)...
• 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...
• 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...
• 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...
• 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,...
• 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...
• 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...
• 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)...
• 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)...
• 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...
• 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)...
• 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...
• 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,...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...

Last modified: May 3, 2021