(a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to practice issued under Section 34-1-11; or a foreign accountant registered under Section 34-1-5, or a person practicing pursuant to Section 34-1-7; provided, that the employee or assistant shall not issue any accounting or financial statements or reports over his or her name.
(b) Nothing contained in this chapter shall prohibit a certified public accountant of another state, or an accountant who holds a certificate, license, or degree in a foreign country, constituting a recognized qualification for the practice of public accounting in the country, from practicing in this state in conformity with Section 34-1-7 and the regulations and rules of professional conduct promulgated by the board.
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.