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34-1-7
Section 34-1-7 Practice privilege for nonresident certified public accountants. (a)
Subject to subsection (b), a person who is licensed as a certified public accountant in another
state whose principal place of business is not in this state shall have all the privileges
of a certified public accountant in this state without the need to obtain a certificate or
permit under this chapter or to notify or register with the board and may offer or render
professional services in this state, whether in person or by mail, telephone, or electronic
means, without any notice, fee, or other submission under this chapter. (b) A person exercising
the practice privilege granted in subsection (a) and any firm that employs the person, as
a condition of the grant of the privilege, are deemed to consent to all of the following:
(1) The personal and subject matter jurisdiction and disciplinary authority of the board and
the courts of Alabama. (2) Compliance with this chapter and any rules promulgated by...
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34-1-16
Section 34-1-16 Acts declared unlawful. 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, card, or device tending to indicate that
the person is a certified public accountant, unless the person has received a certificate
as a certified public accountant under Section 34-1-4 and if in public practice, holds
a permit issued under Section 34-1-11, which is not revoked or suspended, hereinafter
referred to as a live permit, and all of the offices of the person in this state for the practice
of public accounting are maintained and registered as required under Section 34-1-10,
or the person is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign
accountant who has registered under Section 34-1-5 and who holds a live permit issued
under Section 34-1-11 may use the title under which he or she is generally known in
his or her country, followed by the...
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34-1-12
Section 34-1-12 Suspension, revocation, etc., of certificate, registration, or permit;
fines. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE
MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (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 pursuant to Section
34-1-7; may revoke, suspend, or refuse to renew any permit issued under Section 34-1-11;
or may censure the holder of any permit or any practice privilege for any one or any combination
of the following causes: (1) Fraud or deceit in obtaining a certificate as a certified public
accountant, registration under this chapter, or a permit to practice public accounting under
this chapter. (2) Dishonesty, fraud, or gross negligence in the practice of public accounting.
(3) Any...
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34-25B-24
Section 34-25B-24 Exceptions. This chapter does not apply to the following: (1) An employee
of any business or entity that is not primarily engaged in the business of private investigation
when that employee is performing duties related to his or her employment. (2) An investigation
of the internal affairs of a private business entity investigating a current or prospective
employee. (3) An employee of any business or entity that is not primarily engaged in the business
of private investigation when that employee is working under a contract for his or her services
that his or her employer signed with a third party. (4) Any person or professional, including
without limitation an attorney providing legal services, who is not primarily engaged in the
business of private investigation, but who in conjunction with his or her business or profession
may occasionally perform private investigation services. (5) Any business or entity that is
not primarily engaged in the business of private...
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34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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) ATTEST. Providing the following services: a. Any audit or other engagement to be performed
in accordance with the Statements on Auditing Standards (SAS). b. Any review of a financial
statement to be performed in accordance with the Statements on Standards for Accounting and
Review Services (SSARS). c. Any engagement to be performed in accordance with the Statements
on Standards for Attestation Engagements (SSAE). d. Any engagement to be performed in accordance
with the auditing standards of the Public Company Accounting Oversight Board (PCAOB). e. The
statements on standards specified in this definition shall be adopted by...
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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure
Interstate Compact. The Emergency Medical Services Personnel Licensure Interstate Compact
is hereby enacted into law and entered into with all other jurisdictions legally joining therein
in form substantially as follows: SECTION 1. PURPOSE In order to protect the public
through verification of competency and ensure accountability for patient care related activities
all states license emergency medical services (EMS) personnel, such as emergency medical technicians
(EMTs), advanced EMTs and paramedics. This Compact is intended to facilitate the day to day
movement of EMS personnel across state boundaries in the performance of their EMS duties as
assigned by an appropriate authority and authorize state EMS offices to afford immediate legal
recognition to EMS personnel licensed in a member state. This Compact recognizes that states
have a vested interest in protecting the public's health and safety...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-12-71
Section 40-12-71 Certified public accountants. (a) In lieu of any other privilege license
fees levied under the revenue laws of the State of Alabama, each person who holds a certificate
as a certified public accountant and who is a resident of the State of Alabama and who is
engaged in the practice of public accounting in the State of Alabama shall pay an annual license
fee of $25, but no license fee shall be paid to the county. Such license shall be obtained
from the probate judge or licensing agency in the county where the business of a certified
public accountant is located and shall be due and delinquent as provided by Section
40-12-26. All money paid into the treasury for license under this section shall be
deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy
and shall constitute a separate fund to be disbursed as provided in subsection (b) of this
section. (b) The fund provided by subsection (a) of this section shall be used
by the...
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34-1-11
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS
SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (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 certified
public accountant issued under Section 34-1-4 and to a person registered under Section
34-1-8 who furnishes evidence satisfactory to the board of compliance with the requirements
of subsection (c) and who: (1) 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, or has declared his or her intent to become a citizen; and (2)
has attained the age of 19 years; and (3) is of good moral character; and (4) meets the experience
requirements set forth in subsection (e). Permits to engage in the...
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34-1-17
Section 34-1-17 Acts not prohibited. (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 public accountants holding a permit to practice issued
under Section 34-1-11; or a foreign accountant registered under Section 34-1-5,
or a person practicing pursuant to Section 34-1-7; provided, that the employee or assistant
shall not issue any accounting or financial statements or reports over his or her name. (b)
Nothing contained in this chapter shall prohibit a certified public accountant of another
state, or an accountant who holds a certificate, license, or degree in a foreign country,
constituting a recognized qualification for the practice of public accounting in the country,
from practicing in this state in conformity with Section 34-1-7 and the regulations
and rules...
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