HB377 Alabama 2014 Session

Updated Jul 24, 2021

House Bill

In Committee

Current Status

Regular Session 2014

Session

6

Summary

Primary Sponsor: Mike Jones Representative
Republican
Co-Sponsors: Alan Harper Victor Gaston Jamie Ison Mike Hill April 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.
Description: Under existing law, the term attest is defined in the Public Accountancy Act of 2003 as providing specified financial statement services, including the examination of prospective financial information.
This bill would expand this definition to include any engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE) rather than just examination of prospective financial information.
This bill would also define the term report and would require nonresident certified public accountants with practicing privileges to provide services in accordance with professional standards.
Subjects: Accountants