Act 2003-393 (now codified in Section 34, Code of Alabama 1975), enacted during the 2003 Regular Session of the Alabama Legislature, allows for ownership of CPA or PA firms by non-licensee owners (NLOs) provided that:

Accountancy Laws - Section 34-1-6 - Registration of CPA Firms

Accountancy Laws - Section 34-1-9 - Registration of PA Firms

Accountancy Rules - Chapter 30-X-3 - Registration

Rules - Chapter 30-X-5 - CPE

NLO Registration Package for 2015-2016 (PDF fillable) Current Year
        *NOTE*  If this is your initial NLO registration, please complete the "Immigration Compliance" form and mail with your NLO registration form.

If you have any questions concerning NLOs, please contact Teresa Taylor by e-mail or by phone at 334-242-5700 (In-State WATS 1-800-435-9743.)