(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 thereof, to practice public accounting in any other state for any just cause other than failure to pay an annual registration fee in the other state.
Structure Code of Alabama
Title 34 - Professions and Businesses.
Section 34-1-3 - State Board of Public Accountancy.
Section 34-1-4 - Granting of Certificates to Certified Public Accountants.
Section 34-1-5 - Registration of Foreign Accountants.
Section 34-1-6 - Registration of Firms of Certified Public Accountants.
Section 34-1-7 - Practice Privilege for Nonresident Certified Public Accountants.
Section 34-1-8 - Registration of Public Accountants.
Section 34-1-9 - Registration of Firms of Public Accountants.
Section 34-1-10 - Registration and Supervision of Offices.
Section 34-1-11 - Annual Permits to Practice; Inactive Status; Continuing Education.
Section 34-1-12 - Suspension, Revocation, etc., of Certificate, Registration, or Permit; Fines.
Section 34-1-14 - Hearings; Judicial Review.
Section 34-1-15 - Reinstatement of Certificate, Registration, or Permit.
Section 34-1-16 - Acts Declared Unlawful.
Section 34-1-17 - Acts Not Prohibited.
Section 34-1-18 - Injunctions Against Unlawful Acts.
Section 34-1-19 - Misdemeanors; Penalties.
Section 34-1-20 - Evidence of Unlawful Practice.
Section 34-1-21 - Ownership of Accountants' Working Papers.
Section 34-1-22 - Disposition of Fees and Charges; Disbursements.