45-28A-41.28
Section 45-28A-41.28 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
An annual audit of the financial records of the city school system and of the board of education
shall be conducted by a reputable certified public accountant or auditing firm as selected
by the board. The audit results shall be made a matter of public record. All monies of the
school system shall be accounted for whether reserved for capital outlay or held for any other
purpose. (Act 2018-565, §9.)...
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45-39A-12.07
Section 45-39A-12.07 Board of Education - Auditing of records. An annual audit of the
financial records of the city school system and of the board of education shall be conducted
by an independent licensed certified public accountant, selected by the board, who has an
office located in the City of Florence. The audit results shall be made a matter of public
record. All monies of the school system shall be accounted for whether reserved for capital
outlay or held for any other purpose. (Act 2000-656, p. 1311, §9.)...
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45-46-90.17
Section 45-46-90.17 Audit of records. Within 30 days following the close of each fiscal
year, the authority shall cause an audit of its books and records to be made for such fiscal
year by an independent certified public accountant. Within 90 days following the close of
each fiscal year, the authority shall furnish a copy of such audit to the appointing authority
of the board of directors. (Act 86-547, p. 1106, § 18.)...
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5-17-13
Section 5-17-13 Powers and duties of supervisory committee. (a) The supervisory committee
shall make or cause to be made a comprehensive annual audit of the books and affairs of the
credit union and shall submit a report of that audit to the board of directors and summary
of that report to the members at the next annual meeting of the credit union. It shall make
or cause to be made such supplementary audits or examinations as it deems necessary or as
are required by the Administrator of the Alabama Credit Union Administration or by the board
of directors and submit reports of these supplementary audits to the board of directors. (b)
The supervisory committee shall cause the accounts of the members to be verified with the
records of the credit union from time to time and not less frequently than every two years.
(c) The administrator may define the scope of any audit and may set out what procedures must
be followed for an audit to qualify as the required annual audit. He or she may...
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34-24-143
Section 34-24-143 Disposition of funds; audit; refunds; records. All examination fees,
certification fees, renewal fees, and other similar funds received by the board under the
provisions of this article shall be deposited in the State Treasury to the credit of the State
Board of Chiropractic Examiners, and all such funds are hereby appropriated to the board to
defray the expenses incurred in carrying out the provisions of this article. The expenses
shall include printing, stamps, stationery, clerical help, travel, and other necessary expenditures.
In all cases, any fee which is received by the board shall not be refunded, and no applicant
shall have the right to recover any part of a fee accompanying his or her application for
licensure or otherwise paid to the board except on the death, disability, or retirement from
practice of any applicant or licensee between payment of any fee and the expiration of his
or her current renewal or the issuance of the initial license or permit or on...
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10A-10-1.11
Section 10A-10-1.11 Annual report. (a) Each year, a real estate investment trust doing
business in this state shall prepare an annual report of its operations. The report shall
include a balance sheet, an income statement, and a surplus statement. (b) The financial statements
in the annual report shall be certified by an independent certified public accountant based
on the accountant's full examination of the books and records of the real estate investment
trust in accordance with generally accepted auditing procedures. (c) The annual report shall
be submitted to shareholders at or before the annual meeting of shareholders. (d) A real estate
investment trust shall mail the annual financial statements to each shareholder within 120
days after the close of each fiscal year. Thereafter, on written request from a shareholder
who was not mailed the statements, the real estate investment trust shall mail to him or her
the latest financial statements. (Acts 1995, No. 95-628, p. 1317, §11;...
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15-13-217
Section 15-13-217 Examination; continuing education; certification; costs and fees.
(a) A professional bondsman or recovery agent commencing business in any judicial circuit
in this state on and after June 1, 2020, shall attend a 12-hour instructional course conducted
by an educational provider approved by the board and pass an examination approved by the board
and administered by an educational provider approved by the board. Upon completion of the
course and passage of the examination, the individual shall be awarded an initial examination
certificate by the board, copies of which may be submitted to the presiding circuit judge,
or other judicial authority, along with the other requirements set forth in Section
15-13-159 or Section 15-13-160. Those professional bondsmen and recovery agents doing
business immediately prior to June 1, 2020, are exempt from the initial 12-hour course and
examination. (b) Unless exempted pursuant to subsection (i), a professional bondsman or recovery...

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34-21A-14
Section 34-21A-14 Eligibility requirements for license application. (a) The board shall
develop eligibility requirements to be met by applicants seeking licensing by the board. The
minimum application requirements shall include, but are not limited to, the applicant's: (1)
Business experience. (2) Work experience in the requested area of licensure. (3) Completion
of training requirements as established by the board. (4) Successful completion of the required
examination. (5) Evidence of bond. (6) Proof that the applicant 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. (b) The board shall develop
the qualifications and requirements relating to the manufacturer's license, which shall include,
but not be limited to: (1) Completion of classroom instruction. (2) Successful completion
of required examination. (3) Passing an inspection of the...
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34-21A-15
Section 34-21A-15 Requirements of examination, areas, and levels of qualification. (a)
No license shall be issued by the board without examination of the applicant for the purpose
of ascertaining his or her qualifications for such work, except those licenses issued pursuant
to Section 34-21A-17. No examination shall be required for the timely annual renewal
of a current license. (b) The board shall offer and provide examinations which test the knowledge,
skill, and qualifications of the applicants. (c) The board may charge each applicant a reasonable
fee for the examination based on the actual costs of administering the examinations. (d) The
board shall establish dates and locations for a minimum of three separate examinations each
calendar year. (e) The board shall establish the minimum examination grade necessary for successful
completion of an examination. (f) The board shall develop or approve two separate and specific
examinations to test the knowledge and qualifications of those...
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23-7-15
Section 23-7-15 Annual report; audit. Following the close of each state fiscal year,
the bank shall submit an annual report of its activities for the preceding year to the Governor
and to the Legislature. The bank also shall submit an annual report to the appropriate federal
agency in accordance with requirements of any federal program. An independent certified public
accountant or the Department of Examiners of Public Accounts shall perform an audit of the
books and accounts of the bank at least once in each state fiscal year. (Act 2015-50, p. 173,
§15; Act 2018-290, §1.)...
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