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.