HB 59

This act substantially amends Chapter 1 of Title 34, Code of Alabama 1975, to: (1) replace statutory prerequisites to sit for the Certified Public Accountant (CPA) exam and become a licensed CPA relating to education, experience, and other factors with prerequisites adopted by the board; (2) require all non-licensed owners of public accounting firms with a principal place of business is in this state to register with the board; (3) require CPAs licensed in another state to satisfy educational requirements adopted by the board in order to have practice privileges in this state; (4) authorize the Alabama State Board of Public Accountancy to distribute proposed rules, amendments, and disciplinary charges by electronic mail; (5) remove intent to become a citizen as a factor which satisfies permitting requirements to practice public accounting; and (6) specify that nonregistered firms may not engage in any advertising that indicate the firm is a certified public accounting firm.