Creation and Authority
The Board was established in its present form in 1973. (See
Code of Alabama 1975 §§ 34-1-1 to 34-1-22.) A State Board of Public Accountancy with somewhat different composition and powers was created in 1919.
The Board supervises the practice of public accountancy by Certified Public Accountants and Public Accountants in Alabama.
The Board is comprised of seven members (five Certified Public Accountants, one Public Accountant, and one Public Member), appointed by the Governor. The Governor makes the selection for each Certified Public Accountant position to be filled from a list of five persons submitted by the Alabama Society of Certified Public Accountants. The Governor makes the selection for the Public Accountant position to be filled from a list of five persons submitted by the Alabama Association of Public Accountants. Certified Public Accountant members must be residents of Alabama and hold certificates as Certified Public Accountants issued in Alabama. Public Accountant members must be residents of Alabama, registered with the Board as Public Accountants in Alabama. The Public Member must be a resident of Alabama and be an active and reputable member of the Alabama business community. The Board Members serve four-year, staggered terms of office and may be removed by the Governor for cause. Compensation for Board members is per diem and expenses as provided by laws for State employees for time spent discharging official duties.
The Alabama State Board of Public Accountancy conducts examinations in public accounting and issues certificates to successful applicants as Certified Public Accountants. The Board issues annual permits to practice to each eligible Certified Public Accountant, Public Accountant, and firm that is practicing public accountancy in Alabama. The Board annually registers Certified Public Accountants, Public Accountants, and firms. It may revoke certificates, permits, or registrations for cause. The Board makes and publishes regulations pertaining to the conduct of Certified Public Accountants and Public Accountants and employs persons to investigate and report on charges of unprofessional conduct. Before the Board may suspend or revoke a certificate, permit, or registration, it is required to hold a hearing. At its hearings, it may issue subpoenas to compel the attendance of witnesses and the production of records. It may issue permits to practice accounting in Alabama to Certified Public Accountants certified under the laws of another state, provided that state will take the same actions for Alabama Certified Public Accountants. Records of the Board, other than those recognized as "public records" under law, are confidential.
All receipts are deposited into the Alabama State Board of Public Accountancy Fund in the State Treasury. Disbursements are made upon itemized vouchers by the Executive Director and paid on warrants of the State Comptroller