HB377 Alabama 2014 Session

Summary

Primary Sponsor

Mike Jones

Republican

Co-Sponsors

Alan HarperVictor GastonJamie IsonMike HillApril Weaver

Session

Regular Session 2014

Title

Certified Public Accountants (CPA's), Public Accountancy Act, terms "attest" and "report" defined, nonresident certified public accountants with practicing privileges required to meet professional standards, Secs. 34-1-2, 34-1-16, 34-1-17 am'd.

Summary

HB377 broadens what counts as attest work and defines report, while requiring nonresident CPAs with practicing privileges to follow professional standards.

What This Bill Does

The bill expands the term attest to cover engagements performed under SSAE as well as SAS, SSARS, and PCAOB standards. It also defines the term report to describe any language that provides assurance about financial information. Additionally, it requires nonresident certified public accountants who have practicing privileges in Alabama to provide services in accordance with professional standards.

Who It Affects

• Nonresident CPAs with practicing privileges in Alabama, who must now provide attest-related services in accordance with professional standards under the expanded definitions.
• Alabama licensees and in-state CPA firms, who must align their attest services and reporting with the new definitions and ensure compliance with professional standards and related licensing/firm registrations.

Key Provisions

• Expands 'attest' to include engagements performed under SSAE, SAS, SSARS, and PCAOB standards, with standards adopted by reference for general application.
• Defines 'report' and requires nonresident CPAs with practicing privileges to provide attest services in accordance with professional standards.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Accountants