2-8-288
Section 2-8-288 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-8-323
Section 2-8-323 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association's
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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2-8-363
Section 2-8-363 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for the examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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2-8-59
Section 2-8-59 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-8-99
Section 2-8-99 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit as required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-32-14
Section 2-32-14 Certified association receiving and disbursing funds. A certified association
receiving and disbursing funds shall, within 60 days following the end of each calendar year,
or within a period of 60 days following the close of its fiscal year, cause an audit of its
books and accounts to be conducted by a certified public accountant, disclosing receipts,
disbursements, expenditures, and other pertinent information, and a copy of the auditor's
report shall be forwarded to the board for inspection and review. The Department of Examiners
of Public Accounts shall audit, review, and investigate the receipts and disbursements of
funds in the same manner that those duties are performed for examination and audits of agencies
and departments of the state. Any examination or audit required by this section shall be open
to public inspection. Within 90 days following the close of a certified association's fiscal
year, if it has received any funds from assessments levied and collected...
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45-17A-83.06
Section 45-17A-83.06 Accountant; duties of accountant. The board shall appoint, on mutually
agreeable terms, a duly licensed certified public accountant or firm to make an annual audit
of all books and accounts of the board, covering the period since the preceding examination,
and to present a written report to the board of the findings at its first meeting following
completion of the report. The original audit shall be maintained in the official records of
the board and a copy shall be delivered to the offices of the City Clerk of Tuscumbia. (Act
2007-502, §7.) (Act 2007-502, p. 1068, §7.)...
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2-8-248
Section 2-8-248 Annual audit of association; review by Examiner of Public Accounts; publication
of statement. The approved and certified association receiving and disbursing funds as herein
authorized shall following the close of their fiscal year every two years, cause an audit
of their books and accounts for the two-year period to be conducted by a certified public
accountant disclosing receipts, disbursements, expenditures, and other information related
thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries
for inspection and review. The Examiner of Public Accounts of the Department of Examiners
of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements
of funds in the same manner that those duties are performed for examination and audits of
agencies and departments of the state. An examination or audit as herein required and submitted
to the State Board of Agriculture and Industries shall be open to public...
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34-1-4
Section 34-1-4 Granting of certificates to certified public accountants. (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 is a citizen of the United States or, if not a citizen
of the United States, a person who is legally present in the United States with appropriate
documentation from the federal government. (2) Who has attained the age of 19 years. (3) Who
is of good moral character. (4) Who meets the following educational requirements: a. A person
shall have earned a college degree from a four-year college or university accredited by a
regional accreditation board such as the Southern Association of Colleges and Universities,
with a concentration in accounting or what the board determines to be substantially the equivalent
of a concentration in accounting. Persons who, on May 16, 1989, have previously taken the
uniform written CPA examination shall be considered to meet these...
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45-39A-12.07
Section 45-39A-12.07 Board of Education - Auditing of records. An annual audit of the financial
records of the city school system and of the board of education shall be conducted by an independent
licensed certified public accountant, selected by the board, who has an office located in
the City of Florence. The audit results shall be made a matter of public record. All monies
of the school system shall be accounted for whether reserved for capital outlay or held for
any other purpose. (Act 2000-656, p. 1311, §9.)...
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