As a
result of the Alabama Legislature enacting Act No. 2009-620 during the
2009 Regular Session, beginning October 1, 2009 a CPA whose principal
place of business is outside the state of Alabama may exercise all the
privileges of Alabama CPAs without the need to obtain a license or pay a
fee, if the individual holds an active permit, certificate or license
which allows the person to engage in the practice of public accountancy
as a CPA in another state. Non-resident CPAs and firms practicing in
Alabama under the Practice Privilege provisions will be subject to the
disciplinary provisions of the Alabama State Board of Public Accountancy
and the courts of Alabama.
Firms:
Out-of-state firms with
no office in Alabama will not be subject to Alabama’s firm registration
requirements, which is consistent with current law.
Temporary Annual Permits:
After September 30, 2009
the Board will no longer issue Temporary Annual Permits, and all
non-resident CPAs, who are authorized in their respective states to
engage in the practice of public accountancy, may practice in Alabama
under the provisions of Alabama’s Practice Privilege Act.
Non-resident CPAs currently holding an
Alabama CPA certificate:
Anyone holding an Alabama CPA Certificate,
whether it be an original or a reciprocal certificate, must register
annually with this Board, and if practicing in Alabama must hold a
permit to practice (active status) and report CPE annually. Failure to
register annually results in disciplinary proceedings against the
licensee as does practicing without a permit to practice (inactive
status).
A CPA licensed in
another state, not domiciled in Alabama and holding an Alabama CPA
Certificate who desires to practice in Alabama under the provisions of
Alabama’s Practice Privilege Act may do so if he or she surrenders his
or her Alabama CPA Certificate in good standing. Section 30-X-7-.13 of
the Board’s Administrative Code (Rules) requires the physical return of
a surrendered Alabama CPA Certificate. This surrender process can be
accomplished by mailing the Alabama CPA Certificate (wall certificate)
accompanied by a signed letter to this office requesting the surrender
of his or her certificate. Once this request is processed, the
individual will no longer be an Alabama CPA and could then practice
under the provisions of Alabama’s Practice Privilege Act.
Alabama's Mobility Legislation
(pdf)
Additional Mobility Information
as provided by NASBA
Question Not Answered?
If you require additional information please contact Nicole
Robinson by
e-mail or by calling 334-242-5700 (In-State WATS 800-435-9743).
Please ensure you have the free
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