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Accountancy Rules, Chapter 30-X-3

Application for an Alabama Temporary Annual Permit (PDF file)

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Frequently Asked Questions

Who needs an Alabama Temporary Annual Permit?
Any CPA who is not a resident of Alabama, is not permanently licensed by the State of Alabama, and is coming into the state for an engagement must have an Alabama Temporary Annual Permit.

Are Temporary Annual Permits issued for firms?
No, temporary annual permits are issued only to individuals.

If a person did not have a Temporary Annual Permit in the prior year but did have one in earlier years, should the application be marked as Initial or Renewal?
If an applicant has ever held an Alabama Temporary Annual Permit, regardless of the year, "Renewal" should be marked. 

When should the application be submitted?
An application should be submitted as soon as the engagement agreement is finalized, ideally prior to the CPA’s arrival into the state.  However, applications for the next calendar year should not be submitted before November 1 of the previous year.

What does a Temporary Annual Permit allow a CPA to do? Are there any restrictions?
Holders of an Alabama Temporary Annual Permit may perform any accounting work that is legally allowed by the State of Alabama.  By submitting an application, a holder of an Alabama Temporary Annual Permit agrees to abide by the rules and regulations of the Alabama State Board of Public Accountancy and the laws of the State of Alabama that govern the public accountancy profession.

The instructions say that a copy of a license or permit to practice issued by a Board of Public Accountancy must be attached to the application.  Is a copy of a CPA certificate or a membership card from a CPA society or organization acceptable?
No.  The CPA certificate does not indicate whether a person is currently licensed to practice.  A membership card from a society or organization is not a Board-issued document and is not acceptable as proof of being currently licensed to practice.  The document that is acceptable is a license or permit to practice (usually issued for either a one-, two-, or three-year period, depending on the state) that has an expiration date.

Why are Social Security Numbers required?
Alabama law requires that the Social Security Number be obtained and kept on file for anyone who is issued an occupational or professional license by the State of Alabama.  The Alabama State Board of Public Accountancy never publishes or releases Social Security Numbers or puts them on its website.

Are renewal notices mailed?
In November renewal forms for the next calendar year are mailed to all persons who currently hold valid Temporary Annual Permits.

Question Not Answered?
If you require additional information please contact Nicole Robinson by e-mail or by calling 334-242-5700 (In-State WATS 800-435-9743).   
    

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