reglab/housing_qa huggingface dataset:
AL Code § 34-1-7 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-7 - Practice Privilege for Nonresident Certified Public Accountants.

Section 34-1-7Practice privilege for nonresident certified public accountants. (a) Subject to subsection (b), a person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain a certificate or permit under this chapter or to notify or register with the board and may offer or render professional services in this state, whether in person or by mail, telephone, or electronic means, without any notice, fee, or other submission under this chapter. (b) A person exercising the practice privilege granted in subsection (a) and any firm that employs the person, as a condition of the grant of the privilege, are deemed to consent to all of the following: (1) The personal and subject matter jurisdiction and disciplinary authority of the board and the courts of Alabama. (2) Compliance with this chapter and any rules promulgated by the board. (3) That the person shall cease offering or rendering professional services under the practice privilege personally and on behalf of a firm if the license of the person from the state by which the person was licensed as a certified public accountant when any professional services were offered or rendered, or began to be offered or rendered, pursuant to the practice privilege provided in this section, is no longer valid. (4) To the appointment of any out-of-state board by which the person was licensed as a certified public accountant when any professional services were offered or rendered, or began to be offered or rendered, pursuant to the practice privilege provided in this section, to be his or her agent for the purpose of service of process in any action or proceeding by the board in this state against the person. (Acts 1973, No. 997, p. 1510, §6; Act 2009-620, p. 1794, §1.)
AL Code § 34-1-9 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-9 - Registration of Firms of Public Accountants.

Section 34-1-9Registration of firms of public accountants. (a) A firm engaged in this state in the practice of public accounting may register with the board as a firm of public accountants provided it meets all of the following requirements: (1) At least 51 percent of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, belongs to certified public accountants or public accountants of this state in good standing with a valid permit to practice. Although public accountant firms may include nonlicensee owners, the firm and its ownership must comply with rules promulgated by the board. (2) Any public accountant firm as defined in this chapter may include nonlicensee owners provided that: a. The firm designates a licensee of this state who is responsible for the proper registration of the firm and identifies that individual to the board. b. All nonlicensee owners are active individual participants in the public accountant firm or affiliated entities. c. A nonlicensee is prohibited from being an owner if they have previously held a license. d. All nonlicensee owners shall register annually with the board, pay an annual registration fee in an amount determined by the board, and report the satisfaction of any annual continuing education requirements that the board may impose by rule on nonlicensee owners. e. The firm complies with such other requirements as the board may impose by rule. (3) Firms which fall out of compliance with this section due to changes in firm ownership or personnel, after receiving or renewing a permit, shall take corrective action to bring the firm back into compliance as quickly as possible. The board may grant a reasonable period of time to take such corrective action. Failure to bring the firm back into compliance within a reasonable period of time as defined by the board will result in the suspension or revocation of the firm permit. (b) Application for registration shall be made upon the affidavit of an owner of the firm who is a certified public accountant or public accountant of this state in good standing. The board shall in each case determine whether the firm is eligible for registration. A firm which is registered and which holds a permit issued under Section 34-1-11 may use the words "public accountants" or the abbreviation "P.A.'s" in connection with the name of the firm. Notification shall be given the board, within one month, after the admission to or withdrawal of an owner from any firm registered. (Acts 1973, No. 997, p. 1510, §8; Acts 1995, No. 95-516, p. 1038, §1; Act 2003-393, p. 1114, §1.)
AL Code § 34-1-10 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-10 - Registration and Supervision of Offices.

Section 34-1-10Registration and supervision of offices. (a) Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, firm of certified public accountants, a public accountant, firm of public accountants, or by one registered under Section 34-1-5 shall be registered annually under this chapter with the board, but no fee shall be charged for registration. Each office shall be under the direct supervision of a licensee holding a permit under Section 34-1-11, which is in full force and effect. Notwithstanding the foregoing, the title or designation "certified public accountant" or the abbreviation "CPA" shall not be used in connection with the office unless the licensee is the holder of a certificate as a certified public accountant under Section 34-1-4 and a permit issued under Section 34-1-11, both of which are in full force and effect. The licensee may serve in such capacity at one office only. The board shall by regulation prescribe the procedure to be followed in effecting registrations. (b) No firm or office not located in this state, even if it is engaged in business in this state, shall be required to register under this section. (Acts 1973, No. 997, p. 1510, §9; Acts 1995, No. 95-516, p. 1038, §1; Act 2009-620, p. 1794, §1.)
AL Code § 34-1-13 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-13 - Revocation or Suspension of Registration and Permit to Practice; Censure of Permit Holder.

Section 34-1-13Revocation or suspension of registration and permit to practice; censure of permit holder. (a) After notice and hearing as provided in Section 34-1-14, the board shall revoke the registration and permit to practice of a firm if at any time it does not have all the qualifications prescribed by the section of this chapter under which it qualified for registration. (b) After notice and hearing as provided in Section 34-1-14, the board may revoke or suspend the registration of a firm or may revoke, suspend, or refuse to renew its permit under Section 34-1-11 to practice, or may censure the holder of any permit for any of the causes enumerated in Section 34-1-12 or for any of the following additional causes: (1) The revocation or suspension of the certificate or registration or the revocation, suspension, or refusal to renew the permit to practice of any licensee. (2) The cancellation, revocation, suspension, or refusal to renew the authority of the firm or any owner thereof, to practice public accounting in any other state for any just cause other than failure to pay an annual registration fee in the other state. (Acts 1973, No. 997, p. 1510, §12; Acts 1995, No. 95-516, p. 1038, §1.)
AL Code § 34-1-15 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-15 - Reinstatement of Certificate, Registration, or Permit.

Section 34-1-15Reinstatement of certificate, registration, or permit. Upon application in writing and after hearing, pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate shall have been revoked, may allow the reregistration of anyone whose registration has been revoked, may reissue or modify the suspension of any permit to practice public accounting which has been revoked or suspended, or may restore or modify the suspension of any practice privilege granted pursuant to Section 34-1-7 which has been revoked or suspended. (Acts 1973, No. 997, p. 1510, §14; Act 2009-620, p. 1794, §1.)
AL Code § 34-1-17 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-17 - Acts Not Prohibited.

Section 34-1-17Acts not prohibited. (a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to practice issued under Section 34-1-11; or a foreign accountant registered under Section 34-1-5, or a person practicing pursuant to Section 34-1-7; provided, that the employee or assistant shall not issue any accounting or financial statements or reports over his or her name. (b) Nothing contained in this chapter shall prohibit a certified public accountant of another state, or an accountant who holds a certificate, license, or degree in a foreign country, constituting a recognized qualification for the practice of public accounting in the country, from practicing in this state in conformity with Section 34-1-7 and the regulations and rules of professional conduct promulgated by the board. (Acts 1973, No. 997, p. 1510, §16; Acts 1995, No. 95-516, p. 1038, §1; Act 2009-620, p. 1794, §1; Act 2014-178, p. 515, §1.)
AL Code § 34-1-18 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-18 - Injunctions Against Unlawful Acts.

Section 34-1-18Injunctions against unlawful acts. Whenever it appears to the board that any person has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of Section 34-1-16, the board may in its own name bring action in an appropriate court for an order enjoining such acts or practices, and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order or such other order as may be appropriate may be granted by such court without bond; and, such proceeding may be maintained regardless of whether proceedings have been or may be instituted before the board, or whether criminal proceedings have been or may be instituted. (Acts 1973, No. 997, p. 1510, §17.)
AL Code § 34-1-19 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-19 - Misdemeanors; Penalties.

Section 34-1-19Misdemeanors; penalties. Any person who violates any provision of Section 34-1-16 shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500, and may also be imprisoned in the county jail, or sentenced to hard labor for the county for not more than 12 months. (Acts 1973, No. 997, p. 1510, §18.)
AL Code § 34-1-20 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-20 - Evidence of Unlawful Practice.

Section 34-1-20Evidence of unlawful practice. The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof, or "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought under Section 34-1-18 or 34-1-19 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement, or other printed, engraved, or written instrument or device, and that such person is holding himself out to be a certified public accountant or a public accountant holding a permit to practice under Section 34-1-11, or practicing pursuant to Section 34-1-7. In any such action, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct. (Acts 1973, No. 997, p. 1510, §19; Act 2009-620, p. 1794, §1.)
AL Code § 34-1-21 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-21 - Ownership of Accountants' Working Papers.

Section 34-1-21Ownership of accountants' working papers. (a) All statements, records, schedules, working papers, and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or public accountant to a client, shall be and remain the property of the accountant, in the absence of an express written agreement between the accountant and the client to the contrary. No statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without the consent of the client or the personal representative or assignee of the client, to anyone other than one or more surviving owners or new owners of the firm of the accountant. All statements, records, schedules, working papers, or memoranda prepared by a certified public accountant or public accountant in the performance of a practice monitoring program or peer review, conducted by the board shall be and become the property of the board immediately upon preparation or compilation, and shall be remitted to the board promptly upon completion of the review. The board may retain, archive, or destroy all or any portion of same. The information shall be deemed confidential. Notwithstanding the foregoing, nothing in this section shall be construed as prohibiting the disclosure of information required to be disclosed by the standards of the public accounting profession in effect from time to time with respect to reporting on the examination of financial statements or as prohibiting the disclosure in court proceedings, in investigations or proceedings conducted by the board or the designees of the board, or in ethical investigations conducted by private professional organizations. In addition, nothing in this section shall be construed as prohibiting any temporary transfer of workpapers or other material necessary in the course of carrying out peer reviews. (b) A licensee shall furnish to a client or former client, upon request and reasonable notice: (1) A copy of the licensee's working papers, to the extent that such working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client. (2) Any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received for the client's account; the licensee may make and retain copies of such documents of the client when they form the basis for work done by the licensee. (Acts 1973, No. 997, p. 1510, §20; Acts 1995, No. 95-516, p. 1038, §1; Act 2003-393, p. 1114, §1.)
AL Code § 34-1-22 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1 - Accountants.|Section 34-1-22 - Disposition of Fees and Charges; Disbursements.

Section 34-1-22Disposition of fees and charges; disbursements. All fees and charges provided for in this chapter shall be paid to the board and, upon collection thereof, shall be deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy, except for the examination fees collected by the board's designee as provided for in Section 34-1-4. The State Treasurer shall keep all moneys in a separate fund to be known as "Fund of the Alabama State Board of Public Accountancy," which fund shall be expended and drawn against solely for the purposes of this chapter as herein provided. For the purpose of carrying out the objects of this chapter and for the exercise of the powers herein granted, the board shall have the power to direct the disbursement of the fund. All compensation, expenses, and charges incurred for the purposes of this chapter shall be paid from the fund and shall be paid on warrant of the state Comptroller upon certificate or voucher of the treasurer of the board, and of such separate fund such sums as are necessary are hereby appropriated. No compensation, expenses, or charges incurred under this chapter shall be a charge against the general funds of this state, and no part of the special fund herein provided shall revert to the general funds of the state. Fees and charges provided for in this chapter shall be in addition to any licenses which are now or may hereafter be levied on behalf of the state or any political subdivision thereof. (Acts 1973, No. 997, p. 1510, §22; Act 2003-393, p. 1114, §1.)
AL Code § 34-1A-4 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-4 - Duties of Board.

Section 34-1A-4Duties of board. (a) The board shall promulgate rules and standards for the training and licensing of locksmiths and system installers. The board shall examine and license and shall establish classifications for the purpose of training and licensing for licensees under this chapter based on the work performed. Licensees shall be classified as administrative employee, salesperson, locksmith, burglar alarm installer, electronic access control system installer, closed circuit television system installer, qualifying agent, or monitoring station employee. Licensees shall be licensed in an appropriate classification in order to perform work in each respective classification. (b) The board, after a public hearing and consultation with persons who are knowledgeable regarding the business and pursuant to the Alabama Administrative Procedure Act, shall establish by board rules or regulations competency standards and any changes of the standards. (c) The board may evaluate the competency of applicants for licenses. The board may either develop and administer an examination to evaluate competency, or rely on an examination developed and administered by a national or regional professional association. (Acts 1997, No. 97-711, p. 1465, §4; Act 2010-399, §1; Act 2018-548, §1.)
AL Code § 34-1A-8 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-8 - General Applicability.

Section 34-1A-8General applicability. (a) This chapter and the rules and regulations promulgated pursuant to this chapter shall have uniform force and effect throughout the state. A municipality or county shall not enact an order, ordinance, rule, or regulation requiring a person or business entity to obtain a certification from the municipality or county, other than proof of a valid license issued by the board. (b) This chapter shall not affect any general statute or municipal ordinance requiring a business license for a system installer. (c) Nothing in this chapter limits the power of a municipality, a county, or the state to require the submission and approval of plans and specifications or to regulate the quality and character of work performed by contractors through a system of licenses, fees, and inspections otherwise authorized by law for the protection of the public health and safety. (Acts 1997, No. 97-711, p. 1465, §8; Act 2018-548, §1.)
AL Code § 34-1A-9 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-9 - Alabama Electronic Security Board of Licensure Fund Established.

Section 34-1A-9Alabama Electronic Security Board of Licensure Fund established. A separate special revenue trust fund in the State Treasury to be known as the Alabama Electronic Security Board of Licensure Fund is established. All receipts collected by the board under this chapter are to be deposited into this fund and shall be used only to carry out the provisions of this chapter. The receipts shall be disbursed only by warrant of the state Comptroller upon the State Treasury, upon itemized vouchers approved by the chair of the board. No funds shall be withdrawn or expended except as budgeted and allotted according to Sections 41-4-80 to 41-4-96, inclusive, and 41-19-1 to 41-19-12, inclusive, and only in amounts as stipulated in the general appropriations bill or other appropriations bills. (Acts 1997, No. 97-711, p. 1465, §9.)
AL Code § 34-1A-10 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-10 - Applicability of Chapter.

Section 34-1A-10Applicability of chapter. This chapter shall not apply to a person or business entity that is located in and only conducts business in a county having a population of less than 30,000 inhabitants according to the most recent federal decennial census that would otherwise be required to be licensed under this chapter if the person or business entity had a business license for the installation, service, or monitoring of burglar alarm systems for five or more continuous years prior to August 1, 2013, except newly hired employees who must be subject to a background check by the board. (Acts 1997, No. 97-711, p. 1465, §11; Act 2013-221, p. 513, §1.)
AL Code § 34-1A-11 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-11 - Sunset Provision.

Section 34-1A-11Sunset provision. The Alabama Electronic Security Board of Licensure is subject to the provisions of the Alabama Sunset Law of 1981, and is classified as an enumerated agency pursuant to Section 41-20-3. The board shall automatically terminate on October 1, 2000, and every four years thereafter, unless a bill is passed that the board be continued, modified, or reestablished. (Acts 1997, No. 97-711, p. 1465, §12.)
AL Code § 34-1A-12 (2021)
2021 Code of Alabama|Title 34 - Professions and Businesses.|Chapter 1A - Alarm System Installers.|Section 34-1A-12 - Alarm Verification by Alarm Monitoring Companies.

Section 34-1A-12Alarm verification by alarm monitoring companies.  (a) The board shall require an alarm monitoring company to utilize a system providing for alarm verification of all alarm signals, except alarm verification shall not be required in the case of a fire alarm or a panic or robbery-in-progress alarm or in cases where a crime in progress has been verified to be true by video or audio means, when no alarm signal has been received from the alarm site within the preceding 12 months, or when the contract between the alarm user and the monitoring company specifies the use of a different calling protocol. (b) The board shall provide by rule for the implementation and enforcement of this section. (Act 2014-160, p. 459, §2.)