As a result of the Alabama Legislature enacting Act No. 2009-620 during the 2009 Regular Session, beginning October 1, 2009, a CPA whose principal place of business is outside the state of Alabama may exercise all the privileges of Alabama CPAs without the need to obtain a license or pay a fee, if the individual holds an active permit, certificate or license which allows the person to engage in the practice of public accountancy as a CPA in another state. Non-resident CPAs and firms practicing in Alabama under the Practice Privilege provisions will be subject to the disciplinary provisions of the Alabama State Board of Public Accountancy and the courts of Alabama.
Out-of-state firms with no office in Alabama will not be subject to Alabama's firm registration requirements, which is consistent with current law.
Temporary Annual Permits:
After September 30, 2009, the Board will no longer issue Temporary Annual Permits, and all non-resident CPAs, who are authorized in their respective states to engage in the practice of public accountancy, may practice in Alabama under the provisions of Alabama's Practice Privilege Act.
Non-resident CPAs currently holding an Alabama CPA certificate:
Anyone holding an Alabama CPA Certificate, whether it be an original or a reciprocal certificate, must register annually with this Board, and if practicing in Alabama, must hold a permit to practice (active status) and report CPE annually. Failure to register annually results in disciplinary proceedings against the licensee, as does practicing without a permit to practice (inactive status).
A CPA licensed in another state, not domiciled in Alabama, and holding an Alabama CPA Certificate who desires to practice in Alabama under the provisions of Alabama's Practice Privilege Act may do so if he or she surrenders his or her Alabama CPA Certificate in good standing. Section 30-X-7-.13 of the Board's Administrative Code (Rules) requires the physical return of a surrendered Alabama CPA Certificate. This surrender process can be accomplished by mailing the Alabama CPA Certificate (wall certificate) accompanied by a signed letter to this office requesting the surrender of his or her certificate. Once this request is processed, the individual will no longer be an Alabama CPA and may then practice under the provisions of Alabama's Practice Privilege Act.
Alabama's Mobility Legislation
Additional Mobility Information as provided by the AICPA and NASBA
Question not answered?
If you require additional information, please contact Nicole Robinson by
or by calling 334-242-5700 (In-State WATS 800-435-9743).