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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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34-1-12
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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34-1-16
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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34-1-17
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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34-1-10
Section 34-1-10 Registration and supervision of offices. (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 registered annually
under this chapter with the board, but no fee shall be charged for registration. Each office
shall be under the direct supervision of a licensee holding a permit under Section
34-1-11, which is in full force and effect. Notwithstanding the foregoing, the title or designation
"certified public accountant" or the abbreviation "CPA" shall not be used
in connection with the office unless the licensee is the holder of a certificate as a certified
public accountant under Section 34-1-4 and a permit issued under Section 34-1-11,
both of which are in full force and effect. The licensee may serve in such capacity at one
office only. The board...
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34-1-6
Section 34-1-6 Registration of firms of certified public accountants. (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 meets all of the following requirements: (1) At least
51 percent of the ownership of the firm, in terms of financial interests and voting rights
of all partners, officers, shareholders, members, or managers, belongs to holders of a certificate
who are licensed in some state, and such partners, officers, shareholders, members, or managers,
whose principal place of business is in this state, and who perform professional services
in this state hold a valid certificate issued under Section 34-1-4. Although firms
may include nonlicensee owners, the firm and its ownership must comply with rules promulgated
by the board. (2) Each certified public accountant owner regularly engaged within this state
in the practice of public accounting as a member of the firm shall be a...
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34-2-35
Section 34-2-35 Seal of registrant; purpose; violations. (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 architect from being employed by a person,
firm, partnership, corporation, or professional corporation. (c) Plans, specifications, plates,
and reports, and all documents prepared by an architect which are issued by a registrant must
be stamped with the seal during the life of a registrant's certificate. (d) It shall be unlawful
for anyone to stamp or seal any document with the seal after the certificate or the registrant
named thereon has expired or been suspended or revoked. (e) It shall be unlawful for an architect
or any other individual to stamp, to cause to be stamped, or to allow to be stamped any document
or documents which were not prepared under the...
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34-24-75.1
Section 34-24-75.1 Certificate and limited license under Retired Senior Volunteer Program.
(a) The State Board of Medical Examiners may, at its discretion and subject to the rules and
regulations promulgated by the board, issue a certificate of qualification in behalf of physicians
meeting the requirements for participation in the Retired Senior Volunteer Program. The Retired
Senior Volunteer Program is created for the purpose of permitting doctors of medicine and
doctors of osteopathy who are fully retired from the active practice of medicine to obtain
a limited license without cost which would permit the provision of outpatient health care
services at established free clinics operated pursuant to the Volunteer Medical Professional
Act, Section 6-5-660, et seq. Physicians having certificates issued under this section
must perform no fewer than 100 hours of voluntary service annually and must limit their practice
to the confines of an established free medical clinic, as that term is...
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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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34-23-50
Section 34-23-50 Required. (a) It shall be unlawful for any person, firm, or corporation
to practice pharmacy in this state or to permit prescriptions to be compounded and/or dispensed
by persons other than those duly licensed by the board to practice pharmacy in this state;
provided, that any person who holds a professional degree in pharmacy from a school of pharmacy
recognized by the board who is serving his or her internship under the immediate direct supervision
of a pharmacist on the premises registered by the board and any person who is enrolled in
a school of pharmacy recognized by the board working under the immediate and direct supervision
of a pharmacist on the premises registered by the board pursuing his or her education as a
pharmacist shall be permitted to compound and/or dispense prescriptions. In order to be considered
enrolled in a school of pharmacy and pursuing his or her education as a pharmacist, a person
shall not be absent from the school of pharmacy for more...
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