reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-24 - MINORS (TOBACCO) › Section 20-X-24-.01 - Minors

Current through Register Vol. 42, No. 9, June 28, 2024
(1) It shall be
			 unlawful:
(a) For any person to sell, furnish,
			 give to or purchase for any minor, tobacco products; or to attempt to sell,
			 furnish, give to or purchase for any minor, tobacco products.
(b) For any minor to purchase, use, possess,
			 or to transport tobacco products within this state.
(c) For any minor to falsely represent that
			 they are of legal age, and by means of such false representation, buy, receive,
			 or otherwise obtain, or attempt to buy, receive, or otherwise obtain any
			 tobacco products.
(d) For any
			 person to falsely represent or attempt to falsely represent that a minor is of
			 legal age, and by means of such false representation, aid and abet, or attempt
			 to aid or abet, such minor to buy, receive or otherwise obtain tobacco
			 products.
(e) For a permittee,
			 employee or agent thereof to accept any proof of legal age from a person
			 purchasing or attempting to purchase tobacco products, except for the
			 following:
1. A valid driver's license of any
			 state.
2. A valid United States
			 Uniformed Service Identification.
3. A valid passport.
4. A valid identification issued by any
			 agency of a state for the purpose of identification, bearing a photograph and
			 date of birth of the individual in question.
Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-25 - TRAINING BY RESPONSIBLE VENDOR PROGRAM DIVISION (TOBACCO) › Section 20-X-25-.01 - Training By Responsible Vendor Program Division

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Responsible Vendor Program Division
			 of the ABC Board shall conduct an informational and educational campaign to
			 inform permittees of the requirements of the law. Training sessions will be
			 available to all permit holders and/or their employees. The location, date and
			 time of training sessions shall be published in advance. Attendance shall be by
			 reservation.
(2) Upon conviction
			 for a first violation, if the violation is by an employee, the Board or Hearing
			 Commission may offer the permit holder an opportunity to send his/her
			 employee(s) to an educational training session administered by the Responsible
			 Vendor Program Division in lieu of an administrative fine upon the permit
			 holder and the employee. The permit holder shall be notified of the location,
			 date and time of training session.
Author:
ABC Board
Statutory Authority:
Code of Ala.
				  1975
, §
										28-11-4.
Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-26 - USE OF MINOR OPERATIVES (TOBACCO) › Section 20-X-26-.01 - Use Of Minor Operatives

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The following procedures shall govern the use of minor operatives by the ABC
			 Board for purposes of undercover operations:
(a) The Director of Enforcement or his
			 specific designee shall provide prior written authorization for every
			 undercover operation utilizing minor operatives. It shall be the responsibility
			 of the agent to furnish to the district supervisor a proposed operational plan
			 for said approval.
(b) In the
			 absence of approval by a juvenile court, no minor shall be used in an
			 undercover operation unless a parent or guardian of said minor has first
			 provided written consent thereto.
(c) Each minor utilized in undercover
			 operations shall have been previously approved by the Director of Enforcement
			 or his specific designee. Before such approval shall be given, the Director
			 shall review any juvenile court approval secured or parental consent, proof of
			 age and a reasonably current photograph of the minor. A separate file shall be
			 maintained by the ABC Board for every minor operative. Said file shall contain
			 proof of parental or court consent, proof of age, a current photograph,
			 department approval and a summary of every minor operation performed by said
			 individual.
(d) The activities of a
			 minor participating in an undercover operation shall be video taped, except
			 where circumstances of the operation renders the same useless or prohibited, or
			 unless the video taping thereof is deemed to place the minor in a situation of
			 peril. In all cases the undercover activities of the minor shall be recorded by
			 means of audio tape. In cases where the minor shall not remain visible to ABC
			 Board agents during the entire undercover operation, said audio transmissions
			 must be received and monitored by ABC Board agents during the
			 operation.
(e) All monies used by a
			 minor in an undercover operation shall have first been marked or otherwise
			 identified. Whenever possible or practicable, said monies shall be recovered
			 for use as evidence. In such cases, the ABC Board Enforcement agent shall
			 provide a receipt to the licensee personnel thereof for such money
			 taken.
Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-27 - OPERATION OF PERMITTED PREMISES › Section 20-X-27-.01 - Permitted Premises

Current through Register Vol. 42, No. 9, June 28, 2024
All ABC permittees shall display their current ABC permits in
				public view on the permitted premises.
Author:
ABC Board
Statutory Authority:
Code of Ala.
				  1975
, §§
										28-3-2;
				  28-3-19;
				  28-3-49;
				  28-3A-23;
				  28-3A-25.
Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-28 - SUSPENSION OR REVOCATION OF TOBACCO PERMIT FOR DEFAULT IN PAYMENT AND REINSTATEMENT OF PERMIT › Section 20-X-28-.01 - Permittee In Default Of Payment

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) After all commercially reasonable efforts
			 to collect a delinquent invoice for the sale of tobacco, tobacco products,
			 alternative nicotine products and/or electronic nicotine delivery systems have
			 failed, a manufacturer or distributor of such products may notify the Board of
			 such default by submission of a notarized affidavit on a form provided by the
			 Board. For purposes of this regulation a manufacturer or distributor includes
			 any seller of tobacco, tobacco products, alternative nicotine products and/or
			 electronic nicotine delivery systems.
The affidavit shall be submitted within 15 days of the failure
				of all regular collection attempts and shall include all of the following
				information:
1. the name of the debtor
			 permittee,
2. the name of creditor
			 manufacturer/distributor,
3. the
			 invoice due date or the date of return of the insufficient instrument, as
			 applicable, and
4. the amount of
			 unpaid indebtedness for tobacco, tobacco products, alternative nicotine
			 products, and electronic nicotine delivery systems.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.01 - Meetings Quorum

Current through Register Vol. 42, No. 9, June 28, 2024
A meeting of the Board for the election of officers for the
				ensuing year shall be held annually. Other regular meetings shall be held in
				January, May, and September, and special meetings shall be held on call of the
				Chair or on request of three or more members of the Board. A majority of the
				Board shall be a quorum and may exercise the powers and perform the duties
				devolving on the Board, except for actions taken under authority of Section 3
				of the Act, which restricts action to the Board members who are Certified
				Public Accountants, in which case three members who are Certified Public
				Accountants shall constitute a quorum to transact business.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §
										34-1-3.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.02 - Duties Of Chair And Vice Chair

Current through Register Vol. 42, No. 9, June 28, 2024
The Chair shall preside at all meetings and shall perform such
				other duties as the Board may direct. In the absence of the Chair, the Vice
				Chair shall perform the duties of the Chair.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §
										34-1-3.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.03 - Secretary's Duties

Current through Register Vol. 42, No. 9, June 28, 2024
The Secretary shall keep a complete and comprehensive record of
				the meetings of the Board.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §
										34-1-3.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.04 - General Description Of Organization And Operation

Current through Register Vol. 42, No. 9, June 28, 2024
The Board is an independent agency of the State of Alabama. All
				costs of operating the Board, including administrative, secretarial, clerical,
				and investigative, are paid from legislative appropriation of fees collected by
				the Board. The Attorney General and his assistants provide legal services to
				the Board.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.05 - Rules Of Order

Current through Register Vol. 42, No. 9, June 28, 2024
All proceedings of the Board shall be governed by Roberts Rules
				of Order, except during disciplinary hearings and except where otherwise
				provided in these rules.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.06 - Questions Of Procedure And Evidence

Current through Register Vol. 42, No. 9, June 28, 2024
The Chair of the Board shall, in accordance with these rules,
				rule upon questions of procedure and, in the event that evidence is taken, on
				the admissibility of that evidence. The decision of the Chair shall be
				final.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.07 - Voting

Current through Register Vol. 42, No. 9, June 28, 2024
All Board members, including the Chair, are entitled to vote
				and are entitled to make or second motions. A majority of those members of the
				Board present and voting on any matter shall decide that matter before the
				Board, except on procedural and evidentiary matters which are provided for in
				Rule
				30-X-2-.06 and except as to decisions in disciplinary proceedings, where majority vote of
				the Board as a whole is required for disciplinary action. The Chair shall vote
				as a member of the Board and his/her vote shall count no more than the vote of
				any other member, except that in the event of a tie vote the Chair shall vote
				again to break the tie.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.08 - Use Of Forms

Current through Register Vol. 42, No. 9, June 28, 2024
All applications and requests for which the Board has
				prescribed a form must be made on the prescribed form. Forms used by the Board
				may be acquired from the Executive Director.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.09 - Executive Director

Current through Register Vol. 42, No. 9, June 28, 2024
The Board shall select an Executive Director who shall be
				responsible for the administration of Board policy. The Executive Director is
				designated as agent for the Board for service of legal process upon the Board
				except as otherwise provided by law. All correspondence to the Board, including
				requests for information and all submissions and other requests, should be made
				to the Executive Director at the Board's headquarters as follows:
Location:
Executive Director
Alabama State Board of Public Accountancy
RSA Plaza, Suite 226
770 Washington Avenue
Montgomery, Alabama 36104
Mailing Address:
Executive Director
Alabama State Board of Public Accountancy
P. O. Box 300375
Montgomery, Alabama 36130-0375
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.10 - Records

Current through Register Vol. 42, No. 9, June 28, 2024
(1) "Public record"
			 for the purpose of these rules means all Board records which are reasonably
			 necessary to record the business and activities required to be done or carried
			 on by the Board so that the status and condition of such business and
			 activities can be known by the public. Records which do not constitute "public
			 records" include, but are not limited to, those received by public officer in
			 confidence, sensitive personnel and licensee records, complaints against
			 licensees, and records the disclosure of which would be detrimental to the best
			 interest of the public.
(2) Any
			 person wishing to obtain copies of specific public records may request same by
			 completing the Public Records Request Form located on the Board website for
			 public records (
www.asbpa.alabama.gov/publicrecords
).
			 Upon payment of the cost of retrieving and supplying, the requested records
			 will be supplied by electronic means or by paper. The cost of retrieving and
			 supplying the requested records shall be estimated and set from time to time by
			 resolution of the Board and posted on the Board website.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.11 - Employment Of Agents, Etc

Current through Register Vol. 42, No. 9, June 28, 2024
The Board may employ investigators, inspectors, attorneys,
				consultants and any other agents and employees and assistants as may from time
				to time be necessary, and may use any other means necessary to bring about and
				maintain a rigid administration and enforcement of the Code and these
				rules.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.12 - Directory Of Licensees

Current through Register Vol. 42, No. 9, June 28, 2024
The Board shall maintain an annual directory listing all
				persons licensed by the Board. The directory shall contain the names of the
				members of the Board and all other information deemed proper by the Board
				Copies of the directory, in an electronic format approved by the Board, shall
				be made available to licensees and the public on the Board's
				website.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  41-22-4,
				  41-22-10.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-2 - ADMINISTRATION › Section 30-X-2-.13 - Declaratory Rulings

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The Board may issue declaratory rulings to any person substantially affected by
			 a rule with respect to the validity of the rule, with respect to the
			 applicability to any person, property, or state of facts of any rule or statute
			 enforceable by the Board, with respect to the meaning and scope of any order of
			 the Board. Such rulings shall be issued providing the following criteria are
			 met:
(a) The petitioner shows that he/she is
			 substantially affected by the rule in question,
(b) Sufficient facts are supplied in the
			 request to permit the Board to make a valid determination,
(c) The request arises from an actual
			 question or controversy.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.01 - Initial Registration

Current through Register Vol. 42, No. 9, June 28, 2024
Registration of permit holders and officers shall be as
				provided in Sections 5, 7, 8, and 9 of the Act.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-1,
et seq
.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.02 - Annual Permits, Annual Registration Fees And Late Penalties

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Each person who
			 holds a certificate as a Certified Public Accountant of this State, or who is
			 registered as a Public Accountant under the Act, or who is registered as a
			 non-licensee owner under the Act shall register on the first day of October in
			 each year on a form furnished by the Board, giving his present place of
			 residence, his present employer, and such other information as the Board may
			 require, and signing under penalty of perjury that all representations made on
			 the form are true and accurate and that the licensee has not been convicted of
			 any felony during the time from his or her prior registration through the date
			 signed.
(2) Each licensee and
			 non-licensee owner shall notify the Board in writing within thirty (30) days of
			 any change of address and, in the case of individual licensees and non-licensee
			 owners, change of employment.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-1,
et
seq
.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.03 - Annual Permits

Current through Register Vol. 42, No. 9, June 28, 2024
Each Certified Public Accountant and Public Accountant who is
				engaged in the practice of public accounting in the State of Alabama must hold
				an annual permit issued by the Alabama State Board of Public
				Accountancy.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-1, et
seq
.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.04 - Mobility - Practice Privilege For Nonresident Certified Public Accountants

Current through Register Vol. 42, No. 9, June 28, 2024
(1) 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, license, or permit or to notify or register with the Board and may
			 offer or render professional services in this state in person or by mail,
			 telephone, or electronic means, without any notice, fee, or other submission.
			 No firm or office not located in this state, even if engaged in business in
			 this state, shall be required to register as a firm with this Board.
(2) A person exercising the practice
			 privilege granted in subsection (1) and any firm that employs the person, as a
			 grant of the practice privilege, are deemed to consent to all of the following:
(a) The personal and subject matter
			 jurisdiction and disciplinary authority of the Board and the courts of
			 Alabama.
(b) Compliance with
			 Alabama's accountancy laws and any Rules promulgated by the Board.
(c) 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.
(d) 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 process in any action or
			 proceeding by the Board in this state against the person.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.05 - Firm Registration And Branch Offices

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Each firm and office thereof established
			 or maintained for the practice of public accountancy in this State shall
			 register with the Board within 30 days after it is opened, and annually
			 thereafter, on a form prescribed by the Board. Each firm shall submit reports
			 to the Board with the registration form as provided in Rule
			 30-X-8-.03.
			 Each firm must pay an annual firm permit fee as provided for in these rules
			 however, no fee is required for the registration of the offices.
(2) Each office shall be under the direct
			 supervision of a resident manager who must be registered with this Board and
			 the holder of a valid annual permit. In the case of an individual or firm
			 practicing as a CPA or CPAs, the resident manager must also be the holder of a
			 CPA certificate issued by this State. Such resident manager may serve in such
			 capacity in only one office in this State, which office shall be his principal
			 place of employment and which he manages on a continuous, full-time basis.
			 Notice shall be given to the Board, within 30 days, of any change in the
			 position of resident manager.
(3) A
			 firm registered pursuant to the Act shall file with the Board a written
			 notification of any of the following events concerning the practice of public
			 accountancy within this State within thirty (30 days after its occurrence:
(a) Change of firm address;
(b) Formation of a new firm;
(c) shareholder; Addition of a partner,
			 member, manager or
(d) Retirement,
			 withdrawal or death of a partner, member, manager or shareholder;
(e) Any change in the name of the
			 firm;
(f) Termination of the
			 firm;
(g) Change in the resident
			 manager of any branch office in this State;
(h) Establishment of a new branch office or
			 the closing or change of address of a branch office in this State;
			 and
(i) The occurrence of any event
			 or events which would cause such firm not to be in conformity with the
			 provisions of the Act or these Rules.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.06 - Continued Use Of Designation Pending Receipt Of Reciprocal Certificate

Current through Register Vol. 42, No. 9, June 28, 2024
In keeping with the provisions of Section 5(1) of the Act, a
				firm of Certified Public Accountants and its branch offices may continue to use
				the designation "Certified Public Accountants" and the abbreviation "C.P.A."
				during the temporary period pending the receipt of an Alabama CPA certificate
				by a partner or resident manager newly transferred into Alabama. Such partner
				or resident manager must obtain an Alabama certificate within 24 months from
				the date of such transfer.
Author:
Alabama Board of Public
				Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §
										34-1-3.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.07 - Annual Permits, Annual Registration Fees And Late Penalties

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An annual
			 permit must be obtained by each Certified Public Accountant, registered Public
			 Accountant, and each firm (i.e., sole proprietorship, partnership, professional
			 association, professional corporation, limited liability company, limited
			 liability partnership, or any other form of business entity recognized by
			 Alabama law) doing business. Effective October 1, 2017, the amount of the
			 annual permit fee shall be $100.00 and $130.00, individual and firm
			 respectively, and shall be paid at the time the licensee reports continuing
			 professional education hours, but no later than December 31 following
			 expiration of the permit of each year.
(2) Effective October 1, 2010, the amount of
			 the annual registration fee for Certified Public Accountants and registered
			 Public Accountants who are ineligible for an annual permit or who have elected
			 inactive status shall be $50.00 and shall be paid no later than December 31
			 following expiration of the registration of each year.
(3) Effective October 1, 2017, the amount of
			 the annual registration fee for non-licensee owners registered under the Act
			 shall be $100.00 and shall be paid no later than December 31 following
			 expiration of the registration of each year.
(4) Any permit holder or registrant who fails
			 to submit an annual registration by December 31, as provided in subsections
			 (1), (2), and (3) of this section will be subject to a late penalty of $100 if
			 the registration is submitted between the dates of January 1 and the last day
			 of February, or a late penalty of $500 if the registration is submitted between
			 March 1 and March 31, following the December due date. The late penalty
			 provided for in this subsection shall be in addition to all other fees and
			 penalties. The Board may, upon petition and for good cause or hardship shown,
			 waive all or a portion of the late penalty.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  34-1-4,
				  34-1-11.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-3 - REGISTRATION, ANNUAL PERMITS, BRANCH OFFICES › Section 30-X-3-.08 - Foreign Reciprocity

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The Board shall allow a holder of a foreign license to sit for the uniform CPA
			 Exam upon showing that
(a) The foreign license
1. was duly issued by a foreign agency or
			 institute that regulates the practice of public accountancy, and has not
			 expired or been revoked or suspended;
2. entitled the holder to issue reports upon
			 financial statements;
3. was issued
			 upon the basis of educational, examination, and experience requirements
			 established by the foreign agency or institute or by law and the foreign
			 credential is valid and in good standing at the time of application for a
			 domestic credential; and
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.01 - Examinations

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Eligible
			 candidates shall be notified of the time and place of the Uniform Certified
			 Public Accountant Examination (examination) - or shall independently contact
			 the Board or a test center operator identified by the Board to schedule the
			 time and place for the examination at an approved test site. Scheduling
			 reexaminations must be made in accordance with Rule
			 30-X-4-.04 below.
(2) The examination required by Section
			 34-1-4 of the
Code of
			 Ala. 1975
, shall test the knowledge and skills required for
			 performance as a newly licensed Certified Public Accountant. The examination
			 shall include the subject areas of accounting and auditing, and any other
			 related subjects the Board deems necessary, including, but not limited to,
			 business law and taxation and related knowledge and skills as the Board may
			 require.
(3) Candidates are
			 required to complete their answers to the examination questions within the
			 prescribed hours.
(4) In examining
			 candidates for the CPA certificate, the Board will use the Uniform Certified
			 Public Accountant Examination prepared by the American Institute of Certified
			 Public Accountants, and will also make use of the Advisory Grading Service
			 provided by the American Institute of CPAs.
(5) Candidates who have successfully passed
			 the examination will be required to complete the American Institute of
			 Certified Public Accountant's continuing professional educational course
			 "Professional Ethics: The AICPA's Comprehensive Course On-Demand (For
			 Licensure)." The examination requirements for the CPA certificate will not be
			 met until a passing grade for the ethics course has been certified to the Board
			 by the AICPA; provided, however, that this section shall not apply to
			 candidates who pass the Business Law and Professional Responsibility part of
			 the examination on or after January 1, 1994, or the Regulation/ Taxation and
			 Regulation part of the examination on or after January 1, 2004.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-1,
et
				  seq
.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.02 - Qualifications Of Candidates For Certified Public Accountant Examination. To be eligible to take the Uniform CPA Examination (examination) - or reexamination the applicant must possess the following qualifications

Current through Register Vol. 42, No. 9, June 28, 2024
(a) The applicant must be a citizen of the
			 United States or, if not a citizen of the United States, a person who is
			 legally present in the United States with appropriate documentation from the
			 federal government who is 19 years of age or older, and who is of good moral
			 character.
(b) Persons who have sat
			 for the examination prior to January 1, 2016, shall be required to meet the
			 requirements of the Rules that were in effect at the time in which the
			 candidate first sat for the examination.
(c) Persons who first sit for the examination
			 on or after January 1, 2016, must have completed a total of 120 semester hours
			 or 180 quarter hours of postsecondary education, including a baccalaureate
			 degree at a college or university accredited by a regional accreditation board
			 such as the Southern Association of Colleges and Universities, with a
			 concentration in accounting or the substantial equivalent as determined by the
			 Board. The Board may determine that a candidate has a concentration in
			 accounting or its substantial equivalent upon receiving evidence that the
			 candidate has satisfied any one of the following:
1. The candidate shall have completed
(i) at least 24 semester hours or equivalent
			 quarter hours in accounting (excluding introductory courses) at the upper
			 division undergraduate and/or graduate level;
(ii) at least 24 semester or equivalent
			 quarter hours in business courses (other than accounting courses) at the
			 undergraduate or graduate level from among the following subject areas:
			 economics; legal and social environment of business; business law; marketing;
			 finance; organization, group, and individual behavior; quantitative
			 applications in business; communication skills, and business ethics.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.03 - Applications For Examination, Reexamination, And Reciprocal Certificate

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Applications for Examination and
			 Reexamination
(a) Applications to take the
			 Uniform CPA Examination (examination) must be made on a form provided by the
			 Board and filed with the Board.
(b)
			 An application will not be considered filed until the application fee and
			 examination fee required by these rules and all required supporting documents
			 have been received, including proof of identity as determined by the Board and
			 specified on the application form, official transcripts and proof that the
			 candidate has satisfied the education requirement.
(c) A candidate who fails to appear for the
			 examination shall forfeit all application and examination fees
			 charged.
(d) The Board or its
			 designee will forward notification of eligibility for the computer-based
			 examination to the National Association of State Boards of Accountancy's
			 National Candidate Database
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.04 - Passing Grade, Conditioned Subjects, Reexamination, Reapplication

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The passing
			 grade for each subject is 75.
(2) A
			 candidate may take the required test sections individually and in any order.
			 Credit for any test section(s) passed shall be valid for that test section for
			 thirty months from the date the passing score for such test section is released
			 by the National Association of State Boards of Accountancy (NASBA) to the
			 candidate or the Board, as the case may be, regardless of the number of test
			 sections taken or having to attain a minimum score on any failed
			 section(s).
(3)
(a) Candidates must pass all required test
			 sections of the Uniform CPA Examination (examination) within a rolling
			 thirtymonth period. The rolling thirty-month period begins on the date the
			 first passing score(s) are released by NASBA to the candidate or the Board, as
			 the case may be. The rolling thirty-month period concludes on the date the
			 candidate sits for the final test section passed, regardless of when the score
			 is released by NASBA for the final test section.
(b) Candidates are eligible to retake a test
			 section as soon as testing results for the prior attempt for that section are
			 released.
(c) A candidate who earns
			 initial credit on one or more test section(s) of the CPA examination must sit
			 for and complete the remaining required test section(s) of the examination on
			 or before the expiration date as shown on the Uniform CPA Examination Score
			 Notice.
(d) If all required test
			 sections are not passed within this initial thirty-month period, credit for the
			 first test section(s) passed shall expire and a new rolling thirty-month period
			 shall begin on the date the second passing score(s) were released by NASBA to
			 the candidate or the Board, as the case may be, and continue for thirty-months
			 from that date. If all required test section(s) are not passed within the next
			 thirty-month period, credit for the second test section(s) passed shall expire
			 and a new rolling thirty-month period will begin on the date the next test
			 section passing score, if any, was released by NASBA to the candidate or the
			 Board, as the case may be, and this cycle of thirty-month rolling periods and
			 test section credit expirations will continue until all required test sections
			 are passed within one thirty-month rolling period. Notwithstanding the
			 foregoing, if a candidate stops testing for a thirty-month period, then all
			 credit for previously passed test sections will expire.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.05 - Transfer Of Credits

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 person who has passed parts of the Uniform CPA Examination (examination) under
			 any state may be given credit by this Board for successfully passing those
			 parts in accordance with Rule
			 30-X-4-.04 and take the remaining parts of the examination as a conditioned candidate in
			 Alabama, provided:
(a) The passing grades of
			 the examination parts were determined by the Advisory Grading Service of the
			 Board of Examiners of the American Institute of Certified Public Accountants,
			 or an equivalent professional grading service acceptable to the
			 Board;
(b) The candidate meets the
			 educational, citizenship, and good moral character requirements of the Alabama
			 regulations; and
(c) At the time of
			 applying to transfer the credit earned in another state the applicant is still
			 eligible to be reexamined in that state except for reason of change of
			 residence.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.06 - Issuance Of Certified Public Accountant Certificates

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An Alabama Certified Public Accountant
			 certificate, entitling the recipient to be known as a Certified Public
			 Accountant and to use the title or the abbreviation "C.P.A." in connection with
			 his name, may be issued to an applicant who has met all of the education
			 requirements that are detailed in Sections
			 30-X-4-.06(2) or
			 30-X-4-.06(3),
			 depending on when a candidate first sat for the Uniform CPA Examination
			 (examination).
(2) Persons who have
			 sat for the examination prior to January 1, 2016, shall be required to meet the
			 requirements of the Rules that were in effect at the time in which the
			 candidate first sat for the examination.
(3) For candidates who first sit for the
			 examination on or after January 1, 2016, once the candidate passes all test
			 sections of the examination, the candidate will have 60 months from the time
			 all test sections are passed to obtain a total of 150 semester hours or 225
			 quarter hours of postsecondary education that must include
(a) a total of 33 semester hours or
			 equivalent quarter hours in accounting (excluding introductory courses) at the
			 upper division undergraduate and/or graduate level, and
(b) a total of 27 semester hours or
			 equivalent quarter hours in business courses (other than accounting courses) at
			 the undergraduate or graduate level from among the following subject areas:
			 economics; legal and social environment of business; business law; marketing;
			 finance; organization, group, and individual behavior; quantitative
			 applications in business; communication skills, and business ethics.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.07 - Application And Examination Fees

Current through Register Vol. 42, No. 9, June 28, 2024
Effective January 1, 2017, the non-refundable initial
				application fee for the Uniform CPA Examination (examination) shall be $120.00.
				All subsequent applications to take the examination in whole or in part shall
				be submitted with a non-refundable application fee of $75.00. The Board may
				approve a waiver or reduction of the CPA Examination application fees. The
				Board shall approve the fees for each section of the examination and will post
				these fees on the Board's website Click to view image (
www.asbpa.alabama.gov
). Examination fees
				must only be submitted for sections a candidate intends to schedule and sit for
				in the next six months because the authorization to test is only valid for six
				months after being approved. The non-refundable application fee for a
				Reciprocal Certified Public Accountant Certificate and Transfer of Credits
				shall be $120.00 each. The Board may approve a waiver or reduction of the
				application fees for the Reciprocal Certified Public Accountant Certification
				and Transfer of Credit. The application fee for a Reciprocal Certified Public
				Accountant Certificate shall be waived for select individuals as identified in
				Section 30-X-4-.03(3)(a)(2)
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  34-1-4.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.08 - Cheating

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Cheating by a
			 candidate in applying for, taking or subsequent to the Uniform CPA Examination
			 (examination) will be deemed to invalidate any grade otherwise earned by a
			 candidate on any test section of the examination and may warrant summary
			 expulsion from the test site and disqualification from taking the examination
			 for a specified period of time.
(2)
			 For purposes of this Rule, the following actions or attempted activities, among
			 others, may be considered cheating:
(a)
			 Falsifying or misrepresenting educational credentials or other information
			 required for admission to the examination;
(b) Communicating by any means with other
			 candidates inside or outside the test site or copying another candidate's
			 answers while the examination is in process;
(c) Communicating by any means with others
			 inside or outside the test site while the examination is in progress;
(d) Substituting of another person to sit in
			 the test site in the stead of a candidate;
(e) Referencing crib notes, textbooks, or
			 other material or electronic media, other than that provided to the candidate
			 as part of the examination, inside or outside the test site while the
			 examination is in progress;
(f)
			 Violating the nondisclosure prohibitions of the examination or aiding or
			 abetting another in doing so, or otherwise participating in the collection of
			 test items for use, redistribution or sale;
(g) Retaking or attempting to retake a test
			 section by an individual holding a valid certificate or by a candidate who has
			 unexpired credit for having already passed the same test section, unless the
			 individual has been directed to retake a test section pursuant to Board order
			 or unless the individual has been expressly authorized by the Board to
			 participate in a "secret shopper" program;
(h) Failing to comply with the testing
			 administrator's instructions.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-4 - EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE OF CERTIFICATES › Section 30-X-4-.09 - Security And Irregularities

Current through Register Vol. 42, No. 9, June 28, 2024
Notwithstanding any other provisions under these rules, the
				Board may postpone scheduled Uniform CPA Examinations (examination), the
				release of grades, or the issuance of certificates due to a breach of
				examination security; unauthorized acquisition or disclosure of the contents of
				an examination; suspected or actual negligence, errors, omissions, or
				irregularities in conducting an examination; or for any other reasonable cause
				or unforeseen circumstance.
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §§
										34-1-3,
				  34-1-4.
Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-5 - CONTINUING PROFESSIONAL EDUCATION › Section 30-X-5-.01 - Applicability

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The continuing
			 professional education requirement applies to all registered Public Accountants
			 and Certified Public Accountants holding annual permits issued by the Board and
			 all non-licensee owners registered with the Board.
(2) The Board may make exceptions from the
			 continuing professional education rules where:
(a) Reasons of health, certified by a medical
			 doctor, prevent compliance by the permit holder; or
(b) The requirement does not apply to
			 individuals over the age of 55 who are retired from the practice of public
			 accountancy. For purposes of this regulation, retirement is defined as not
			 performing any of the duties of Public Accountancy, although nothing in this
			 section shall preclude a retired CPA or PA, at least 55 years of age, from
			 providing the following volunteer, uncompensated services: tax preparation
			 services, participating in a government-sponsored business mentoring program,
			 serving on the board of directors for a non-profit or governmental
			 organization, or serving on a government-appointed advisory body. In addition,
			 retired CPAs and PAs, at least 55 years of age, should place the word "retired"
			 adjacent to their CPA title or PA title on any business card, letterhead or any
			 other document or device, with the exception of their CPA certificate or PA
			 registration, on which their CPA or PA title appears. Such individuals shall
			 notify the Board upon retirement. Retirement from the practice of public
			 accountancy after reaching the age of 55 shall be deemed to be reasonable cause
			 for the failure of a certificate holder to report continuing professional
			 education and renew his annual permit to practice under
Code of
			 Ala. 1975
, §
									34-1-11,
			 so as not to constitute grounds for revocation or suspension of the
			 individual's certificate under
Code of Ala. 1975
,
			 §
									34-1-12.
(c) The licensee informs the Board in writing
			 that he wishes to leave the practice of public accountancy and be placed on
			 inactive status with the Board. For purposes of this regulation, inactive
			 status is defined as not performing any of the duties of public accountancy.
			 Election of inactive status shall be deemed to be reasonable cause for the
			 failure of a certificate holder to report continuing professional education and
			 renew his annual permit to practice under
Code of Ala.
			 1975
, §
									34-1-11,
			 so as not to constitute grounds for revocation as suspension of the
			 individual's certificate under
Code of Ala. 1975
,
			 §
									34-1-12.
			 Certified Public Accountants or Public Accountants granted inactive status by
			 the Board must place the word "inactive" adjacent to their CPA title or PA
			 Registration, on which their CPA or PA title appears.
(d) Other good cause exists.