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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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34-11-35
the board for any act done in good faith and in the intended performance of any power granted
under this chapter or for any neglect or default in the performance or exercise in good faith
of any duty or power. (f) In carrying out the duties, functions, and obligations of this chapter,
the board may contract with any state agency or private vendor as the board considers appropriate.
The board may also enter contracts to acquire, own, encumber, issue, replace, deal in, and
dispose of real and personal property. (g) The board may appoint committees to assist
the board's efforts in carrying out the responsibilities of this chapter. All individuals
appointed by the board to serve on committees are entitled to reimbursement of expenses as
approved by the board. (h) The board may adopt rules enabling the collection of fees in amounts
necessary to enable the board to carry out its function under this chapter, provided the fees
do not exceed the maximum amounts allowed under this chapter. (i)...
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34-9-18
or similar circumstances or the doing of that which a reasonably prudent practitioner would
not have done under the same or similar circumstances. b. For the purposes of this subdivision,
gross negligence is defined as willful or wanton conduct with reckless, malicious, or conscious
disregard for the rights or safety of others, or conduct that is so deliberate, outrageous,
and callous as to display total indifference to the health or safety of a patient, that could
result in serious bodily injury or death. (7) Is guilty of employing, allowing, or
permitting any unlicensed person or persons to perform any work in his or her office which,
under this chapter, can only be legally done by a person or persons holding a license to practice
dentistry or dental hygiene. (8) Willfully or negligently violates the rules of the State
Department of Health or of the board regarding sanitation. (9) Is guilty of division of fees,
or agreeing to split or divide the fee received for dental service with...
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28-3A-6
28-3-190; as an agent for the county or municipality for collection and payment of the tax
levied by Section 28-7-18; and as an agent for the state for collection and payment of the
tax levied by Sections 28-3-200 to 28-3-205, inclusive. (2) The manufacturer licensee shall
keep and maintain all records required to be kept and maintained by manufacturer, wholesaler,
and retailer licensees for the tax so levied except that manufacturers are not required to
maintain name, address, or other personal demographic information for sales as provided
in subsection (e). (j) A manufacturer licensee engaged in the manufacture of beer in the state
may donate and deliver up to 31 gallons of the manufacturer's beer to a licensed nonprofit
special event operated by or on behalf of a nonprofit organization. Donations shall be taxed
in accordance with state and federal laws and regulations. Any beer remaining at the conclusion
of the nonprofit event shall be returned to the manufacturer for disposal....
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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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16-46-6
Section 16-46-6 Permit for solicitation of students. (a) No person representing any private
postsecondary institution or other individual or organization offering courses in this state,
or from a place of business in this state, whether located within or outside this state, shall
sell any course or solicit students therefor in this state for a consideration or remuneration
unless a permit is first secured from the Department of Postsecondary Education, with the
exception of agents representing schools exempted under Section 16-46-3. If the agent represents
more than one school not exempted under Section 16-46-3, a separate permit shall be obtained
for each school represented. The application for a permit shall be made on forms to be furnished
by the Department of Postsecondary Education and shall be renewed every two years. (b) Upon
satisfactory review of an agent, the Department of Postsecondary Education shall issue a pocket
card displaying the signature of the person, facial photo,...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-56.htm - 13K - Match Info - Similar pages
34-27-32
Section 34-27-32 Requirements for license; application; place of business; branch offices;
multiple brokers; fees. (a) A license for a broker or a salesperson shall be registered to
a specific real estate office and shall be issued only to, and held only by, a person who
meets all of the following requirements: (1) Is trustworthy and competent to transact the
business of a broker or salesperson in a manner that safeguards the interest of the public.
(2) Is a person whose application for real estate licensure has not been rejected in any state
on any grounds other than failure to pass a written examination within the two years prior
to the application for real estate licensure with Alabama. If the applicant's rejection for
real estate licensure in any state is more than two years from the date of application for
licensure with Alabama, then the applicant may not be issued an Alabama real estate license
without the approval of the commissioners. (3) Is a person whose real estate license...
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34-27-6
Section 34-27-6 Real estate courses and schools. (a) For purposes of this section and rules
adopted pursuant thereto, the following terms shall have the following meanings: (1) ADMINISTRATOR.
A person designated by a principal school or branch school and approved by the commission
to be the person responsible to the commission for all acts governed by this chapter and applicable
rules which govern the operation of schools. (2) APPROVED COURSE. Any course of instruction
approved by the commission that satisfies commission requirements for prelicense education,
postlicense education, or continuing education. (3) APPROVED SCHOOL. Any proprietary educational
institution offering only commission approved continuing education courses and any accredited
college or university that offers any commission approved course. (4) BRANCH SCHOOL. Any school
under the ownership of a principal school which offers commission approved courses at a permanent
location. (5) INSTRUCTIONAL SITE. Any physical...
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32-8-87
or any other person pays or makes other monetary settlement to a person when a vehicle is damaged
and the damage to the vehicle is greater than or equal to 75 percent of the fair retail value
of the vehicle prior to damage as set forth in a current edition of a nationally recognized
compilation of retail values, including automated data bases. The compensation for total loss
as defined in this subsection shall not include payments by an insurer or other person for
medical care, bodily injury, vehicle rental, or for anything other than the amount
paid for the actual damage to the motor vehicle. A vehicle that has sustained minor damage
as a result of theft or vandalism shall not be considered a total loss. Any person acquiring
ownership of a damaged motor vehicle that meets the definition of total loss for which a salvage
title has not been issued shall apply for a salvage title, other than a scrap metal processor
acquiring such vehicle for purposes of recycling into metallic...
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