Title 34 — Title 34

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.)

(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 …

(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…

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…

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…

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…

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pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate shall have been revoked, may allow the reregistration of anyone whose registration has been revoked, may reissue or modify t…

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…

(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…

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…

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…

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…

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…

(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 …

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…

[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…

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 …

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…

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…

(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…

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…

(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 …

For the purpose of this chapter, the following terms have the following meanings unless the context clearly indicates otherwise: (1) ADMINISTRATIVE EMPLOYEE. An individual who engages in clerical duties for a licensed company, whose work is restricted to office duties, and who ha…

This chapter shall not apply to a person or business entity that is located in and only conducts business in a county having a population of less than 30,000 inhabitants according to the most recent federal decennial census that would otherwise be required to be licensed under th…

The Alabama Electronic Security Board of Licensure is subject to the provisions of the Alabama Sunset Law of 1981, and is classified as an enumerated agency pursuant to Section 41-20-3. The board shall automatically terminate on October 1, 2000, and every four years thereafter, u…

(a) The board shall require an alarm monitoring company to utilize a system providing for alarm verification of all alarm signals, except alarm verification shall not be required in the case of a fire alarm or a panic or robbery-in-progress alarm or in cases where a crime in prog…

Composition; Operation. (a) The Alabama Electronic Security Board of Licensure is created. (b) The board, which shall reflect the racial, gender, geographic, urban and rural, and economic diversity of the state, shall consist of the following members, who are citizens of this sta…

The board shall have all of the following powers: (1) License and regulate individuals and business entities who hold themselves out as engaging in the business of alarm system, CCTV, or electronic access control system installation or service, as a locksmith, or as an alarm moni…

(a) The board shall promulgate rules and standards for the training and licensing of locksmiths and system installers. The board shall examine and license and shall establish classifications for the purpose of training and licensing for licensees under this chapter based on the w…

License; Display; Written Service Contracts; Confidential Information; Qualifying Agent. (a) The board shall issue licenses authorized by this chapter to all qualified individuals in accordance with rules aopted by the board. (b)(1) Effective beginning January 1, 2014, the licens…

The licensing and regulatory provision of this chapter shall not apply to any of the following persons, entities, or activities: (1) The installation, servicing, monitoring, or responding to an alarm device which is installed in a motor vehicle, aircraft, or boat. (2) The install…

(a) Effective January 1, 1998, it shall be unlawful for any individual or business entity to engage in a business regulated by this chapter in this state without a current valid license or in violation of this chapter and applicable rules of the board. (b) Effective January 1, 19…

(a) This chapter and the rules and regulations promulgated pursuant to this chapter shall have uniform force and effect throughout the state. A municipality or county shall not enact an order, ordinance, rule, or regulation requiring a person or business entity to obtain a certif…

A separate special revenue trust fund in the State Treasury to be known as the Alabama Electronic Security Board of Licensure Fund is established. All receipts collected by the board under this chapter are to be deposited into this fund and shall be used only to carry out the pro…

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed by this section: (1) ARCHITECT. An individual who is legally qualified to practice architecture. (2) BUILDING. A structure consisting of foundation, walls, or supports …

Chapter Required. Architects and the practice of architecture are hereby declared to affect the public health, safety, and welfare and to be subject to regulation and control in the public interest. It is further declared to be a matter of public interest and concern that the arc…

Interprofessional Privileges Between Architects and Professional Engineers. (a) Nothing contained in this chapter shall prevent: (1) Employees of registered architects from acting under the instructions or responsible control of their employers; or, (2) The employment of on-site …

(a) The board shall receive applications for registration as an architect only on forms prescribed and furnished by the board. (1) Upon receipt of the application and the payment of a fee, as established by the board by rule, the board shall promptly notify the applicant of exami…

Appeal. (a) The board shall have the following disciplinary powers: (1) To issue cease and desist letters to persons who are practicing architecture without a license. (2) To issue reprimands to any licensee who violates any provision of this chapter or the rules of the board. (3…

(a) Each registrant must obtain a seal of a design authorized by the board bearing the registrant’s name, the legend registered architect, the words “State of Alabama,” and the registrant’s license registration number. (b) Nothing in this chapter shall prevent a registered archit…

(a) Any person who knowingly, willfully, or intentionally violates any provision of this chapter shall be guilty of a Class A misdemeanor. Each day of violation shall constitute a distinct and separate offense. (b) When it appears to the board that any person is violating this ch…

(a) It shall be lawful for a corporation, a professional corporation, a professional association, a partnership, or a limited liability company to practice architecture in this state, provided that: (1) A minimum of two-thirds of those responsible for controlling the activities o…

To carry out the provisions of this chapter, there shall be a State Board for Registration of Architects, consisting of six members, each of whom shall be appointed by the Governor from a list of three individuals selected as follows: (1) All appointments as members of the board …

Seals; Bylaws; Rulemaking Authority. (a) Before beginning his or her term of office, each member of the board shall file with the Secretary of State the constitutional oath of office. (b) The board, or any committee thereof, shall be entitled to the services of the Attorney Gener…

Compensation; Quorum. (a) The board shall hold at least four regular meetings each year. (b) The board shall elect annually a chair and vice chair who must be members of the board. The board may employ an executive director, clerks, experts, attorneys, and others, as may be neces…

Compensation of Members; Expenses; Use of Surplus Funds; Fees. (a) The executive director of the board shall receive and account for all monies derived from the operation of this chapter. Such monies shall be certified into the treasury in a fund to be known as the Fund of the Bo…

REPEALED BY ACT 2024-379, EFFECTIVE OCTOBER 1, 2024. History: (Acts 1979, No. 79-676, p. 1198, §13; Acts 1982, No. 82-147, p. 175, §4; Act 2010-501, p. 796, §1; Act 2010-534, p. 894, §1.)

The board shall be subject to the Alabama Sunset Law, as provided in Chapter 20 of Title 41, as an enumerated agency as provided in Section 41-20-3. History: (Act 2024-379, §3.)

For purposes of this chapter, the following terms shall have the following meanings: (1) ASSISTED LIVING ADMINISTRATOR. Any individual who is charged with the general administration of an assisted living facility or a speciality care assisted living facility, whether or not the i…

(a) The board shall issue a license to an applicant, on a form provided for that purpose by the board, certifying that the applicant has met the requirements of the laws, rules, and regulations entitling him or her to serve, act, practice, and otherwise hold himself or herself ou…