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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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34-1-21
Section 34-1-21 Ownership of accountants' working papers. (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 accountant to a client, shall be and remain the
property of the accountant, in the absence of an express written agreement between the accountant
and the client to the contrary. No statement, record, schedule, working paper, or memorandum
shall be sold, transferred, or bequeathed, without the consent of the client or the personal
representative or assignee of the client, to anyone other than one or more surviving owners
or new owners of the firm of the accountant. All statements, records, schedules, working papers,
or memoranda prepared by a certified public accountant or public accountant in the performance
of a practice monitoring program or peer...
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35-16-2
Section 35-16-2 Annuity tables as evidence. Annuity tables computed, compiled, printed, and
published as provided in section 35-16-1 shall be received in all courts of this state as
evidence of the facts therein stated, but nothing contained in this chapter shall affect the
admissibility of other competent evidence when offered in a lawful and proper manner. (Acts
1953, No. 456, p. 561, §2.)...
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10A-2-7.36
Section 10A-2-7.36 Effect of chapter on Transfers to Minors Act, etc. REPEALED IN THE 2019
REGULAR SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. Nothing contained in this chapter shall be construed to in anywise affect the
provisions of the "Alabama Uniform Transfers to Minors Act" or similar statutes.
(Acts 1957, No. 546, p. 766, §4; §10-6-4; amended and renumbered by Act 2009-513, p. 967,
§114.)...
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11-22-18
Section 11-22-18 Construction of chapter. Neither this chapter nor anything herein contained
shall be construed as a restriction or limitation upon any powers which the corporation might
otherwise have under any laws of this state, but shall be construed as cumulative of any such
powers. No proceeding, notice, or approval shall be required for the organization of the corporation
or the issuance of any bonds or any instrument as security therefor, except as is provided
in this chapter, any other law to the contrary notwithstanding; provided, that nothing herein
shall be construed to deprive the state and its governmental subdivisions of their respective
police powers over any properties of the corporation, or to impair any power thereover of
any official or agency of the state and its governmental subdivisions which may be otherwise
provided by law. (Acts 1975, 3rd Ex. Sess., No. 139, §18.)...
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24-3-8
Section 24-3-8 Powers conferred by chapter supplemental. The powers conferred by this chapter
shall be in addition and supplemental to the powers conferred by any other law, and nothing
contained herein shall be construed as limiting any other powers of a housing authority. (Acts
1955, No. 553, p. 1210, §9.)...
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25-7-3
Section 25-7-3 Construction of article. Except as otherwise specifically provided in this article,
nothing contained in this article shall be construed to interfere with or impede or diminish
in any way the right to strike or the right to individuals to work, nor shall anything in
this chapter be construed so as to invade unlawfully the right to freedom of speech. (Acts
1943, No. 298, p. 252, §13.)...
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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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34-30-21
Section 34-30-21 Exemptions from licensing requirements. (a) Nothing in this chapter shall
be construed to prevent qualified physicians, surgeons, psychologists, psychotherapists, attorneys,
marriage counselors, family counselors, school counselors, or members of the clergy or any
other individual from doing work within the standards and ethics of their respective professions
and calling; provided, that they shall not hold themselves out to the public by any title
or description of service as being engaged in the practice of social work. (b) Any group already
licensed under state law shall be exempt from the provisions of this chapter. (c) Students
enrolled in recognized programs of study leading to social work degrees shall not be prevented
from practicing social work; provided, that their practice shall be performed under the supervision
of a licensed certified social worker, or one who meets the qualifications for licensing as
a certified social worker as defined in this chapter....
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21-6-4
Section 21-6-4 Attendant care. Attendant care may be provided when (1) the requirements of
Section 21-6-3 are met and (2) an attendant trained by competent medical and vocational rehabilitation
personnel is available to provide the care needed by the homebound person. Nothing in this
chapter shall be construed to prohibit a member of the handicapped person's family from serving
as an attendant under this chapter. (Acts 1975, 3rd Ex. Sess., No. 109, p. 336, §4.)...
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