Act 2003-393 (now codified in Section 34 of the 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 2013-2014 (PDF) Now Available