Motion to Read a Third Time and Pass
Yes
21
Absent
14
SB146 Alabama 2014 Session
Updated Jul 24, 2021
SB146 Alabama 2014 Session
Senate Bill
Enacted
Current Status
Regular Session 2014
Session
1
Sponsor
Summary
- Primary Sponsor
-
Jimmy HolleyRepublican - 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
Bill Actions
H
Assigned Act No. 2014-178.
H
Signature Requested
S
Enrolled
S
Passed Second House
H
Motion to Read a Third Time and Pass adopted Roll Call 687
H
Read for the second time and placed on the calendar
H
Read for the first time and referred to the House of Representatives committee on Financial Services
S
Motion to Read a Third Time and Pass adopted Roll Call 190
H
Third Reading Passed
S
Third Reading Passed
S
Read for the second time and placed on the calendar
S
Read for the first time and referred to the Senate committee on Governmental Affairs
Bill Text
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Votes
Motion to Read a Third Time and Pass
Yes
100
Absent
4
Documents
Bill Text (Enrolled)
SB146 Alabama 2014 Session - Enrolled
Bill Text (Introduced)
SB146 Alabama 2014 Session - Introduced
Source: Alabama Legislature