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

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.)