Code of Alabama
Title 34 - Professions and Businesses.
Chapter 1 - Accountants.

Section 34-1-1 - Short Title. - This chapter may be cited as the Public Accountancy Act...

Section 34-1-2 - Definitions. - THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018...

Section 34-1-3 - State Board of Public Accountancy. - (a) There is created a board of public accountancy in...

Section 34-1-4 - Granting of Certificates to Certified Public Accountants. - (a) If each of the following qualifications is met, the...

Section 34-1-5 - Registration of Foreign Accountants. - The board may, in its discretion and upon application and...

Section 34-1-6 - Registration of Firms of Certified Public Accountants. - (a) A firm engaged in this state in the practice...

Section 34-1-7 - Practice Privilege for Nonresident Certified Public Accountants. - (a) Subject to subsection (b), a person who is licensed...

Section 34-1-8 - Registration of Public Accountants. - Written evidence of registration as public accountants shall be issued...

Section 34-1-9 - Registration of Firms of Public Accountants. - (a) A firm engaged in this state in the practice...

Section 34-1-10 - Registration and Supervision of Offices. - (a) Each office established or maintained in this state for...

Section 34-1-11 - Annual Permits to Practice; Inactive Status; Continuing Education. - THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018...

Section 34-1-12 - Suspension, Revocation, etc., of Certificate, Registration, or Permit; Fines. - THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018...

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,...

Section 34-1-14 - Hearings; Judicial Review. - (a) Commencement of proceeding. The board may initiate proceedings under...

Section 34-1-15 - Reinstatement of Certificate, Registration, or Permit. - Upon application in writing and after hearing, pursuant to notice,...

Section 34-1-16 - Acts Declared Unlawful. - No person shall assume or use the title or designation...

Section 34-1-17 - Acts Not Prohibited. - (a) Nothing contained in this chapter shall prohibit any person...

Section 34-1-18 - Injunctions Against Unlawful Acts. - Whenever it appears to the board that any person has...

Section 34-1-19 - Misdemeanors; Penalties. - Any person who violates any provision of Section 34-1-16 shall...

Section 34-1-20 - Evidence of Unlawful Practice. - The display or uttering by a person of a card,...

Section 34-1-21 - Ownership of Accountants' Working Papers. - (a) All statements, records, schedules, working papers, and memoranda made...

Section 34-1-22 - Disposition of Fees and Charges; Disbursements. - All fees and charges provided for in this chapter shall...