Source: http://alisondb.legislature.state.al.us/alison/codeofalabama/1975/34-1-2.htm
Timestamp: 2019-03-21 12:04:09
Document Index: 648534672

Matched Legal Cases: ['§21', '§1', '§1', '§1', '§1', '§1']

THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
e. The statements on standards specified in this definition shall be adopted by reference by the board pursuant to rulemaking and shall be those developed for general application by recognized national accountancy organizations such as the AICPA and PCAOB.
(4) COMPILATION. Providing a service of any compilation engagement to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS).
(11) REPORT. a. When used in reference to any attest or compilation service, an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the insurer or the report of names or titles indicating that the person or firm is an accountant or auditor or from the language of the report itself.
(12) STATE. Any state, territory, or insular possession of the United States or the District of Columbia.
(Acts 1973, No. 997, p. 1510, §21; Acts 1995, No. 95-516, p. 1038, §1; Act 2003-393, p. 1114, §1; Act 2009-620, p. 1794, §1; Act 2014-178, p. 515, §1; Act 2018-106, §1.)