ALABAMA PUBLIC ACCOUNTANCY

The Alabama State Board of Public Accountancy has made every effort to ensure that the information contained in this Web site is accurate. The State of Alabama and the Alabama State Board of Public Accountancy disclaim liability for any errors or omissions of information contained in this Web site. Requests to the Board or staff members for informal opinions and interpretations of the statutes and rules are discouraged. Whenever given, these informal opinions are non-binding and individuals who thereafter act in reliance do so at their own risk.

The Board supervises the practice of public accountancy by Certified Public Accountants and Public Accountants in Alabama.

The Alabama State Board of Public Accountancy conducts examinations in public accounting and issues certificates to successful applicants as Certified Public Accountants. The Board issues annual permits to practice to each eligible Certified Public Accountant, Public Accountant, and firm that is practicing public accountancy in Alabama. The Board registers annually Certified Public Accountants, Public Accountants, and firms. It may revoke certificates, permits, or registrations for cause. The Board makes and publishes regulations pertaining to the conduct of Certified Public Accountants and Public Accountants and employs persons to investigate and report on charges of unprofessional conduct. Before the Board may suspend or revoke a certificate, permit, or registration, it is required to hold a hearing. At its hearings, it may issue subpoenas to compel the attendance of witnesses and the production of records. It may issue permits to practice accounting in Alabama to Certified Public Accountants certified under the laws of another state, provided that state will take the same actions for Alabama Certified Public Accountants. Records of the Board, other than those recognized as "public records" under law, are confidential.

The Board has seven members (five Certified Public Accountants, one Public Accountant, and one Public Member) appointed by the Governor, who makes the selection for each Certified Public Accountant position to be filled from a list of five persons submitted by the Alabama Society of Certified Public Accountants.