# Alabama HB59: 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 Alabama HB59, 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, is a 2026 Regular Session House bill sponsored by Kerry (Bubba) Underwood (Republican); status enacted, last action 2026-01-30 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-HB59-2026rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB59 - State: Alabama - Session: 2026 Regular Session - Title: 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 - Status: enacted - Chamber: House - Introduced: 2026-01-13 - Last action: 2026-01-30, Enacted - Sponsor: Kerry (Bubba) Underwood (Republican) - Cosponsors: 0 - Subjects: Occupational Licensing Boards - Touches household money: yes - Roll calls: 4 (266 yes, 0 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Out-of-state accountants avoid Alabama licensing fees: benefit, low. 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: benefit, low. 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. - Board sets accounting career entry rules: cost, medium. 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… - Accounting firms face credential advertising limits: cost, low. 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… - Accounting firms face nonlicensed owner rules: cost, low. 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… ## Sponsors and cosponsors - Sponsor: Kerry (Bubba) Underwood (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-01-22 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 123 | pass | 32 | 0 | | | 2026-01-22 | Senate | Third Reading in Second House | pass | 32 | 0 | | | 2026-01-20 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 50 | pass | 100 | 0 | | | 2026-01-20 | House | Third Reading in House of Origin | pass | 102 | 0 | | ## Actions (17) - 2026-01-30: Enacted (House) - 2026-01-27: Enrolled (House) - 2026-01-27: Delivered to Governor (House) - 2026-01-27: Signature Requested (Senate) - 2026-01-22: Third Reading in Second House (Senate) - 2026-01-22: Motion to Read a Third Time and Pass - Adopted Roll Call 123 (Senate) - 2026-01-22: Ready to Enroll (House) - 2026-01-21: Reported Out of Committee Second House (Senate) - 2026-01-21: Read for the Second Time and placed on the Calendar (Senate) - 2026-01-20: Third Reading in House of Origin (House) - 2026-01-20: Motion to Read a Third Time and Pass - Adopted Roll Call 50 (House) - 2026-01-20: Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development (Senate) - 2026-01-20: Pending Committee Action in Second House (Senate) - 2026-01-14: Reported Out of Committee House of Origin (House) - 2026-01-14: Read for the Second Time and placed on the Calendar (House) - 2026-01-13: Read for the first time and referred to the House Committee on Boards, Agencies and Commissions (House) - 2026-01-13: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB59-int.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB59-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB59-int.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB59-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-HB59-2026rs (as of 2026-10-16).