Public Accountancy Act
Alabama · Professions and Businesses · §§ 34-1-1 to 34-1-9 · 22 sections
Overview
The Public Accountancy Act regulates the practice of public accountancy, defining what that practice covers and what it means for an accountant to issue a report, and declaring the public policy rationale for overseeing the profession. It creates a state accountancy board as the administering authority, setting its membership, terms, officers, staffing, committees, and grounds for removal, and it funds the board's operations through fees. The board is given rulemaking power over professional conduct, specialization, competitive practices, and attest services, along with enforcement tools including subpoena and oath-taking authority, peer review, confidentiality protections for certain board files, and immunity from liability for those participating in its processes.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 1 court decision.
Most-cited authority: 960 P.2d 102 - Colorado State Board of Accountancy v. Zaveral Boosalis Raisch
Sections covered
- Ala. Code § 34-1-1Short Title.
- Ala. Code § 34-1-10Registration and Supervision of Offices.
- Ala. Code § 34-1-11Annual Permits to Practice; Inactive Status; Continuing Education. (Amended by Act 2026-16)
- Ala. Code § 34-1-12Suspension, Revocation, Etc., of Certificate, Registration, or Permit; Fines.
- Ala. Code § 34-1-13Revocation or Suspension of Registration and Permit to Practice; Censure of Permit Holder.
- Ala. Code § 34-1-14Hearings; Judicial Review. (Amended by Act 2026-16)
- Ala. Code § 34-1-15Reinstatement of Certificate, Registration, or Permit.
- Ala. Code § 34-1-16Acts Declared Unlawful. (Amended by Act 2026-16)
- Ala. Code § 34-1-17Acts Not Prohibited.
- Ala. Code § 34-1-18Injunctions Against Unlawful Acts.
- Ala. Code § 34-1-19Misdemeanors; Penalties.
- Ala. Code § 34-1-2Definitions. (Amended by Act 2026-16)
- Ala. Code § 34-1-20Evidence of Unlawful Practice.
- Ala. Code § 34-1-21Ownership of Accountants’ Working Papers.1 cite
- Ala. Code § 34-1-22Disposition of Fees and Charges; Disbursements.
- Ala. Code § 34-1-3State Board of Public Accountancy. (Amended by Act 2026-16)
- Ala. Code § 34-1-4Granting of Certificates to Certified Public Accountants. (Amended by Act 2026-16)
- Ala. Code § 34-1-5Registration of Foreign Accountants.
- Ala. Code § 34-1-6Registration of Firms of Certified Public Accountants. (Amended by Act 2026-16)
- Ala. Code § 34-1-7Practice Privilege for Nonresident Certified Public Accountants. (Amended by Act 2026-16)
- Ala. Code § 34-1-8Registration of Public Accountants.
- Ala. Code § 34-1-9Registration of Firms of Public Accountants.
Enacted in other states
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