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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34-1-9
Section 34-1-9 Registration of firms of public accountants. (a) A firm engaged in this state
in the practice of public accounting may register with the board as a firm of 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 certified public accountants or public accountants
of this state in good standing with a valid permit to practice. Although public accountant
firms may include nonlicensee owners, the firm and its ownership must comply with rules promulgated
by the board. (2) Any public accountant firm as defined in this chapter may include nonlicensee
owners provided that: a. The firm designates a licensee of this state who is responsible for
the proper registration of the firm and identifies that individual to the board. b. All nonlicensee
owners are active individual participants in the...
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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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34-1-10
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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34-1-11
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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34-1-13
Section 34-1-13 Revocation or suspension of registration and permit to practice; censure of
permit holder. (a) After notice and hearing as provided in Section 34-1-14, the board shall
revoke the registration and permit to practice of a firm if at any time it does not have all
the qualifications prescribed by the section of this chapter under which it qualified for
registration. (b) After notice and hearing as provided in Section 34-1-14, the board may revoke
or suspend the registration of a firm or may revoke, suspend, or refuse to renew its permit
under Section 34-1-11 to practice, or may censure the holder of any permit for any of the
causes enumerated in Section 34-1-12 or for any of the following additional causes: (1) The
revocation or suspension of the certificate or registration or the revocation, suspension,
or refusal to renew the permit to practice of any licensee. (2) The cancellation, revocation,
suspension, or refusal to renew the authority of the firm or any owner...
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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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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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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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