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AlabamaHB592026 Regular SessionHouseWALLET

Certified Public Accountants Board; board notifications by electronic mail authorized, board's authority to adopt rules revised, advertising restrictions on certified public accountant firms revised

Sponsored By: Kerry (Bubba) Underwood (Republican)

Enacted

Occupational Licensing Boards

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 2 benefits, 3 costs, 0 mixed.

Board sets accounting career entry rules

Alabama’s accountancy board sets education rules for certification and for taking the CPA exam for the first time. It also sets experience rules for practice permits, replacing the stated one-year requirement. Permit applicants must be U.S. citizens or legally present noncitizens with the required federal documents. Exam candidates pay a board-set fee for each subject they take or retake. The law does not specify the fees or the board’s education and experience requirements.

Out-of-state accountants avoid Alabama licensing fees

CPAs with valid licenses from another state can practice in Alabama while their main business location remains outside Alabama. They must meet education requirements set by Alabama’s accountancy board. Eligible CPAs do not need an Alabama certificate, permit, notice, fee, or other submission.

Public company audits enter accounting oversight

Alabama’s definition of attest services now includes work under Public Company Accounting Oversight Board auditing standards. Attest services include audits and other reports that give assurance about financial information. Alabama’s accountancy board adopts the specified standards through rules.

Accounting firms face credential advertising limits

Beginning October 1, 2026, firms with Alabama offices face requirements for providing attest services or advertising CPA credentials. Attest services include audits and other reports that give assurance about financial information. Firms must be registered as CPA firms and hold active permits. They must maintain and register their Alabama offices as required. Their ownership must comply with state law and board rules.

Accounting firms face nonlicensed owner rules

Alabama CPA firms must ensure owners without accounting licenses actively take part in the firm. These firms must name an Alabama licensee responsible for proper firm registration. A nonlicensed owner cannot be someone who previously held a license. Nonlicensed owners based in Alabama must register annually, pay the board’s fee, and report any required continuing education. The law does not state the fee amount or specific education requirement.

Sponsors & Cosponsors

Sponsor

  • Kerry (Bubba) Underwood

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 266 • No: 0

Senate vote • 1/22/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 123

Yes: 32 • No: 0

Senate vote • 1/22/2026

Third Reading in Second House

Yes: 32 • No: 0

House vote • 1/20/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 50

Yes: 100 • No: 0

House vote • 1/20/2026

Third Reading in House of Origin

Yes: 102 • No: 0

Actions Timeline

  1. Enacted

    1/30/2026House

  2. Enrolled

    1/27/2026House

  3. Delivered to Governor

    1/27/2026House

  4. Signature Requested

    1/27/2026Senate

  5. Third Reading in Second House

    1/22/2026Senate

  6. Motion to Read a Third Time and Pass - Adopted Roll Call 123

    1/22/2026Senate

  7. Ready to Enroll

    1/22/2026House

  8. Reported Out of Committee Second House

    1/21/2026Senate

  9. Read for the Second Time and placed on the Calendar

    1/21/2026Senate

  10. Third Reading in House of Origin

    1/20/2026House

  11. Motion to Read a Third Time and Pass - Adopted Roll Call 50

    1/20/2026House

  12. Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development

    1/20/2026Senate

  13. Pending Committee Action in Second House

    1/20/2026Senate

  14. Reported Out of Committee House of Origin

    1/14/2026House

  15. Read for the Second Time and placed on the Calendar

    1/14/2026House

  16. Read for the first time and referred to the House Committee on Boards, Agencies and Commissions

    1/13/2026House

  17. Pending Committee Action in House of Origin

    1/13/2026House

Bill Text

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