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AL HB59

AL HB59
Certified Public Accountants Board; board notifications by electronic mail authorized, board's authority to adopt rules revised, advertising restrictions on certified public accountant firms revised


summary

Introduced
01/13/2026
In Committee
01/21/2026
Crossed Over
Passed
01/30/2026
Dead
Signed/Enacted/Adopted
01/30/2026

Introduced Session

2026 Regular Session

Bill Summary

Certified Public Accountants Board; board notifications by electronic mail authorized, board's authority to adopt rules revised, advertising restrictions on certified public accountant firms revised

AI Summary

This bill, known as the Pathways to CPA Act, revises several provisions related to the Alabama State Board of Public Accountancy (the Board) and the practice of certified public accountants (CPAs). Key changes include authorizing the Board to send notifications via electronic mail, in addition to traditional mail, and clarifying the Board's authority to adopt rules. It also revises advertising restrictions for CPA firms, allowing them to include non-licensee owners under certain conditions, such as designating a responsible licensee and ensuring non-licensee owners are active participants in the firm. The bill also updates requirements for individuals seeking CPA certification, including educational qualifications and examination procedures, and clarifies the practice privileges for CPAs licensed in other states who wish to offer services in Alabama without obtaining an Alabama certificate, provided they meet specific conditions and consent to the Board's jurisdiction. Additionally, it modifies rules regarding firm registration, permit renewals, and the use of professional titles and designations to prevent misleading advertising.

Committee Categories

Business and Industry, Government Affairs

Sponsors (1)

Last Action

Enacted (on 01/30/2026)

bill text


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