Alabama Administrative Code

(1) Each firm and office for which registration is required pursuant to the Act shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board. Each firm shall submit reports to the Board with the registration form as p…

In keeping with the provisions of Section 34-1-6(a)of the Code of Ala. 1975, a firm of Certified Public Accountants and its branch offices may continue to use the designation "Certified Public Accountants" and the abbreviation "C.P.A." during the temporary period pending the rece…

(1) An annual permit must be obtained by each Certified Public Accountant, registered Public Accountant, and each firm (i.e., sole proprietorship, partnership, professional association, professional corporation, limited liability company, limited liability partnership, or any oth…

(1) The Board shall allow a holder of a foreign license to sit for the uniform CPA Exam upon showing that (a) The foreign license 1. was duly issued by a foreign agency or institute that regulates the practice of public accountancy, and has not expired or been revoked or suspende…

(1) Eligible candidates shall be notified of the time and place of the Uniform Certified Public Accountant Examination (examination) - or shall independently contact the Board or a test center operator identified by the Board to schedule the time and place for the examination at …

To be eligible to take the Uniform CPA Examination (examination) - or reexamination the applicant must possess the following qualifications: (a) The applicant must be a citizen of the United States or, if not a citizen of the United States, a person who is legally present in the …

(1) Applications for Examination and Reexamination (a) Applications to take the Uniform CPA Examination (examination) must be made on a form provided by the Board and filed with the Board. (b) An application will not be considered filed until the application fee and examination f…

(1) The passing grade for each subject is 75. (2) A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for that test section for thirty months from the date the passing score for such test section is r…

(1) A person who has passed parts of the Uniform CPA Examination (examination) under any state may be given credit by this Board for successfully passing those parts in accordance with Rule 30-X-4-.04 and take the remaining parts of the examination as a conditioned candidate in A…

(1) An Alabama Certified Public Accountant certificate, entitling the recipient to be known as a Certified Public Accountant and to use the title or the abbreviation "C.P.A." in connection with his name, may be issued to an applicant who has met all of the education requirements …

Effective January 1, 2017, the non-refundable initial application fee for the Uniform CPA Examination (examination) shall be $120.00. All subsequent applications to take the examination in whole or in part shall be submitted with a non-refundable application fee of $75.00. The Bo…

(1) Cheating by a candidate in applying for, taking or subsequent to the Uniform CPA Examination (examination) will be deemed to invalidate any grade otherwise earned by a candidate on any test section of the examination and may warrant summary expulsion from the test site and di…

Notwithstanding any other provisions under these rules, the Board may postpone scheduled Uniform CPA Examinations (examination), the release of grades, or the issuance of certificates due to a breach of examination security; unauthorized acquisition or disclosure of the contents …

(1) The continuing professional education requirement applies to all registered Public Accountants and Certified Public Accountants holding annual permits issued by the Board and all non-licensee owners registered with the Board. (2) The Board may make exceptions from the continu…

(1) Each person to whom the continuing professional education requirement applies must complete forty (40) hours of acceptable continuing professional education each fiscal year ending September 30. (a) At least eight of the forty hours reported must be obtained in the subject of…

The following standards will be used to measure the hours of credit to be given for acceptable continuing professional education (CPE). Qualifying CPE Minimum initial credit that must be earned After first credit has been earned, credit may be earned in these increments Group One…

(1) The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education (CPE) is that it be a formal program of learning which contributes directly to the professional competence of a person who is required by Section 3…

(1) Annual permits to practice expire on the last day of September of each year. Applications and fees for renewal of annual permits shall be submitted to the Board no later than the last day of December of each year. Each licensee applying for renewal of an annual permit to prac…

(1) Permits to engage in the practice of public accounting shall be issued by the Board to a holder of a certified public accountant certificate issued under the laws of this state to a person who shall have furnished evidence satisfactory to the Board of the following based on t…

(1) All holders of CPA certificates issued by the Alabama State Board of Public Accountancy and all public accountants registered under provisions of the Public Accountancy Act who are engaged in the practice of public accounting shall observe and comply with all of the following…

(1) Independence. A registrant or a firm of which he is a partner or shareholder shall not express an opinion on financial statements of an enterprise unless he and his firm are independent with respect to such enterprise. Independence will be considered to be impaired if, for ex…

(1) General Standards. A registrant shall comply with the following general standards as interpreted by bodies designated by Council of the American Institute of Certified Public Accountants and must justify any departures therefrom. (a) Professional Competence. He shall undertak…

(1) Confidential Client Information. A registrant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. (a) This rule shall not be construed 1. to relieve registrant of his obligation under Rules…

(1) Conduct in General. A Certified Public Accountant or Public Accountant shall conduct himself in a manner which will contribute to the honor and dignity of the State and the profession and shall not at any time commit an act or engage in any conduct discreditable to the public…

(1) The Board may initiate such action as it deems appropriate to investigate and determine certificate holders’, permit holders’ and registered Public Accountants' compliance with the provisions of the Act or the Board's regulations. (2) Unless the Board initiates proceedings on…

(1) In the event a complaint is filed against a certificate holder, permit holder or a registered Public Accountant (licensee) or the Board determines from other information that an investigation is necessary, the procedure for investigation or complaint shall be as follows: (a) …

(1) No action shall be taken to effect an informal settlement of a controversy, either prior to or during a contested case proceeding, without formal approval by the Board of such action. (2) Informal settlement negotiations may be initiated by either party to the controversy but…

(1) Initiation and hearings shall be in accordance with the provisions of the Alabama Administrative Procedure Act. (2) Any Board member who has a possible conflict of interest in any matters resulting in hearings before the Board shall be disqualified from participation in the h…

Without being limited thereto in the interpretation of Section 34-1-16 of the Code of Ala. 1975, the following designations are deemed to be violations of the Act: (a) The term "licensed," "registered," "enrolled," "bonded," "accredited," or similar terms before the authorized de…

If the Board deems it to be in the public interest, it may publicize disciplinary action taken, in such manner and for such periods as it may direct.

(1) When considering complaints filed against licensees for violations of Section 34-1-21 of the Code of Ala. 1975, a distinction shall be made in those cases where Certified Public Accountants or Public Accountants are engaged to and do record and keep the regular books of accou…

When considering complaints filed against registrants for violating Section 34-1-12(a)(11) of the Code of Ala. 1975 or Rule 30-X-6-.05(1) the phrase "conduct discreditable to the public accounting profession" shall be construed in the light of the following broad recognition of r…

(1) Conduct of Hearing. (a) Hearing Examiner. The Board may, and in its discretion, appoint some person to act as a hearing examiner at disciplinary hearings. In the event a hearing examiner is appointed, he shall assist the Chairman of the Board in presiding at the disciplinary …

(1) Non-licensees may not use language in any statement relating to the financial affairs of a person or entity, which is conventionally used by licensees in reports on financial statements. Notwithstanding the foregoing, non-licensees may use the following disclaimer language in…

A licensee shall respond in writing to any communication from the Board requesting a response, within thirty (30) days of the mailing of such communication by registered or certified mail, to the last address furnished to the Board by the licensee or by electronic mail with elect…

A CPA or PA firm offering or rendering professional services via a website shall provide in the website’s homepage, a name, an address, and principal state of licensure as a means for regulators and the public to contact a responsible licensee in charge at the firm regarding comp…

Any licensee who holds a certificate, registration, or permit issued by the Board shall, upon surrender, suspension or revocation, promptly return such certificate, registration, or permit to the Board.

(1) If any payment device to the Board is marked as returned unpaid or dishonored, the individual responsible for payment shall be required to tender payment of the full amount of such payment plus a service charge of $30.00 as provided by the Code of Ala. 1975, Section 8-8-15. (…

(1) Licensees shall comply with all professional standards for documentation applicable to particular engagements, including, but not limited to standards adopted by recognized standards setting bodies such as the Public Company Accounting Oversight Board (PCAOB), the Comptroller…

(1) Licensee or firm shall notify the Board, on a form and in the manner prescribed by the Board, within thirty (30) days of: (a) Receipt of a peer review report or a Public Company Accounting Oversight Board (PCAOB) firm inspection report containing criticisms of or identifying …

There is hereby established a peer review program, the purpose of which is to ensure quality work, to monitor compliance with applicable accounting and auditing standards generally recognized in the profession, and to facilitate enforcement of State law and Board rules. The progr…

As used in this chapter, the following words or phrases have the ascribed meanings: (a) FY or Fiscal Year. The fiscal year of the State of Alabama, which coincides with this Board's license period, ending September 30 of the denominated year. (b) Permit. A permit to practice publ…

(1) Participation in the Program and compliance with all rules of the Program and administrative guidelines issued pursuant to the Program are required of all Practice Units who perform accounting and auditing engagements for the public, including but not limited to audits, revie…

(1) A new Practice Unit as determined by the Board shall secure its initial peer review within eighteen (18) months of issuance of the initial Permit. (2) A Practice Unit which does not perform any services for the public as set out in 30-X-8-.03 of this section is exempt from pe…

(1) The Board recognizes and accepts Reviewers approved by, and Peer Reviews administered by the following programs of the American Institute of Certified Public Accountants, Inc.: (a) Center for Public Company Audit Firms (Center) (b) Peer Review Program (2) The Board shall cons…

The Board may by resolution establish a Peer Review Oversight Committee to administer the program and perform other functions as directed by the Board. The Board staff and Oversight Committee, if established, may review any Peer Review Reports. The Board may take one or more of t…

This chapter, as amended, became effective October 1, 1993.