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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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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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5-26-16
Section 5-26-16 Investigation and examination authority. In addition to any authority
allowed under this chapter the supervisor shall have the authority to conduct investigations
and examinations as follows: (1) AUTHORITY TO ACCESS INFORMATION. For purposes of initial
licensing, license renewal, license suspension, license conditioning, license revocation or
termination, or general or specific inquiry or investigation to determine compliance with
this chapter, the supervisor shall have the authority to access, receive, and use any books,
accounts, records, files, documents, information, or evidence including but not limited to:
(a) Criminal, civil, and administrative history information, including nonconviction data;
and (b) Personal history and experience information including independent credit reports obtained
from a consumer reporting agency described in Section 603(p) of the Fair Credit Reporting
Act; and (c) Any other documents, information, or evidence the supervisor deems...
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45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in
Baldwin County. (b) Each volunteer fire department and each rescue squad organized as a nonprofit
corporation under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to
Section 45-2-242, shall keep correct and complete books and records of all accounts
and shall keep minutes of the proceedings of its members, board of directors, and committees
having any of the authority of the board of directors. All books and records of a volunteer
fire department or rescue squad may be inspected by any member, director, or officer, or his
or her agent or attorney, for any proper purpose at any reasonable time and are subject to
audit as provided in subsection (c). (c) The chair of the board of directors of each volunteer
fire department and each rescue squad, at least once a year, shall appoint a certified public
accountant or request the Department of Examiners of Public Accounts to conduct an audit of...
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27-17A-47
Section 27-17A-47 Establishment and management of endowment care fund. (a) Every cemetery
authority operating an endowment care cemetery shall establish an endowment care fund which
shall be placed with and held by a bank, trust company, savings and loan association, or other
financial institution authorized to provide trust services under Title 5, as amended, or under
the applicable laws of the United States or any other state, or a board of trustees, consisting
of at least three members, who shall reside in the State of Alabama, one of whom is engaged
in outside cemetery management, and each of whom shall be bonded to honestly perform the duties
of trustee under a formal trust agreement. (b) Except as specifically provided in this subsection,
commencing on July 1, 2014, a person serving on a board of trustees or cemetery authority
may not also serve as a trustee of an endowment care fund for the cemetery authority. A board
of trustees in existence on July 1, 2014, may continue to...
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41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees;
overpayments; examination, review, audit of sales records. (a) There shall be paid to the
commissioner for all commercial fertilizer sold in this state for use therein or sold for
importation into this state for use therein an inspection fee established by the board not
to exceed seventy-five cents ($.75) per ton; provided, that sales to manufacturers or exchanges
between them are hereby exempted. Fees so collected, including permit fees and license fees
levied under Sections 2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural
Fund of the State Treasury for the regulatory duties of the Department of Agriculture and
Industries. (b) Every person who sells commercial fertilizer in or for importation into this
state for use therein, who is licensed under Section 2-22-5 or where such person is
required to procure such a license shall file with the commissioner on forms furnished by
the...
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34-24-73
Section 34-24-73 Reciprocity generally. (a) The State Board of Medical Examiners may
establish reciprocal agreements for licensure by endorsement with similar boards of other
states, the District of Columbia, the territories of the United States, and the provinces
of Canada in reference to the issuance of certificates of qualifications. Reciprocal agreements
shall not be established with a board of examiners that does not require examination upon
substantially the same branches of medical learning as those examinations required for licensure
in this state, and that does not maintain a standard of proficiency at least equal to that
maintained by the Board of Medical Examiners of this state. When reciprocal agreements have
been established, subject to the requirements of Section 34-24-70, a certificate of
qualification may be issued by endorsement in behalf of a person who presents evidence of
compliance with the requirements of a reciprocating board. (b) The State Board of Medical...
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34-29-91
Section 34-29-91 Eligibility for graduate of nonaccredited school to take examination.
A person who is a graduate of a college of veterinary medicine not accredited by the American
Veterinary Medical Association shall be eligible to take the regularly scheduled state licensing
examination given by the board upon furnishing all the following required documents or items:
(1) The certificate of the American Veterinary Medical Association Educational Commission
for Foreign Veterinary Graduates (ECFVG). (2) A certificate evidencing the completion of a
one-year internship as required by the ECFVG in a veterinary hospital or clinic approved by
the Alabama State Board of Veterinary Medical Examiners. This internship can be completed
in more than one hospital or clinic; however, a minimum of three months shall be spent in
any one place and the intern shall receive a variety of veterinary experience. This internship
may commence prior to or following the national and state examinations and all...
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