Title 34 — Title 34
0 chapters · 1,983 sections in this title.
Ala. Code § 34-1-1 Short Title
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This chapter may be cited as the Public Accountancy Act of 2003. History: (Acts 1973, No. 997, p. 1510, §1; Act 2003-393, p. 1114, §1.)
Ala. Code § 34-1-10 Registration and Supervision of Offices
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(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 …
Ala. Code § 34-1-11 Annual Permits to Practice; Inactive Status; Continuing Education
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(Amended by Act 2026-16) [Effective until October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a)(1) Permits to engage in the practice of public accounting in this state shall be issued by the board to a holder of a certificate of ce…
Ala. Code § 34-1-12 Suspension, Revocation, Etc., of Certificate, Registration, or Permit;
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Fines. (a) After notice and hearing as provided in Section 34-1-14, the board may suspend for a period not to exceed three years or revoke any certificate issued under Section 34-1-4, or any registration granted under Section 34-1-5 or 34-1-8, or any practice privilege granted pu…
Ala. Code § 34-1-13 Revocation or Suspension of Registration and Permit to Practice;
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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 chapter under which it qualifie…
Ala. Code § 34-1-14 Hearings; Judicial Review. (Amended by Act 2026-16) [Effective until
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October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (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…
Ala. Code § 34-1-15 Reinstatement of Certificate, Registration, or Permit
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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 have been revoked, may allow the reregistration of anyone whose registration has been revoked, may reissue or modify t…
Ala. Code § 34-1-16 Acts Declared Unlawful. (Amended by Act 2026-16) [Effective until
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October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. 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, car…
Ala. Code § 34-1-17 Acts Not Prohibited
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(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 an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or pub…
Ala. Code § 34-1-18 Injunctions Against Unlawful Acts
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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 constitute a violation of Section 34-1-16, the board may in its own name bring action in an appropriate court for an order enjoining such acts or…
Ala. Code § 34-1-19 Misdemeanors; Penalties
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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 $500, and may also be imprisoned in the county jail, or sentenced to hard labor for the county for not more than 12 months. History…
Ala. Code § 34-1-2 Definitions. (Amended by Act 2026-16) [Effective until October 1, 2026.]
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AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. For purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed in this section: (1) AICPA. The American Institute of Certified Public Accountants. (2) ATT…
Ala. Code § 34-1-20 Evidence of Unlawful Practice
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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 in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public accountant” or any abbrevia…
Ala. Code § 34-1-21 Ownership of Accountants’ Working Papers
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(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 professional service to clients by the accountant, except reports submitted by a certified public accountant or public …
Ala. Code § 34-1-22 Disposition of Fees and Charges; Disbursements
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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 as…
Ala. Code § 34-1-3 State Board of Public Accountancy. (Amended by Act 2026-16)
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[Effective until October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (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 Public Accountancy. The board shall co…
Ala. Code § 34-1-4 Granting of Certificates to Certified Public Accountants. (Amended by
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Act 2026-16) [Effective until October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.(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) Who …
Ala. Code § 34-1-5 Registration of Foreign Accountants
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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 of any person with good moral character who is the holder of a certificate, license, or degree in a foreign country constituting a r…
Ala. Code § 34-1-6 Registration of Firms of Certified Public Accountants. (Amended by Act
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2026-16) [Effective until October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (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 mee…
Ala. Code § 34-1-7 Practice Privilege for Nonresident Certified Public Accountants
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(Amended by Act 2026-16) [Effective until October 1, 2026.] AMENDED BY ACT 2026-16, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) Subject to subsection (b), a person who is licensed as a certified public accountant in another state whose principal place of business…
Ala. Code § 34-1-8 Registration of Public Accountants
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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 declared h…
Ala. Code § 34-1-9 Registration of Firms of Public Accountants
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(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 interests and voting …