The profession of public accounting in Alabama is regulated by the
provisions of Act No. 2003-393, Alabama Law, Regular Session, 2003,
known as the “Public Accountancy Act of 2003.” This act and
amendments thereto have been codified as Sections 34-1-1 through
34-1-22 of the Code of Alabama 1975.
The law provides that no person may practice in Alabama as a
Certified Public Accountant or as a Public Accountant unless such
person shall be the holder of an annual permit or temporary annual
permit, in full force and effect, issued by the Alabama State Board
of Public Accountancy.Each person to whom the continuing
professional education requirement applies must complete forty (40)
hours of acceptable continuing professional education each fiscal
year ending September 30. At least eight of the forty hours
reported must be obtained in the subject of accounting and
auditing. The Board will accept a maximum of eight hours of the
forty in behavioral courses. |