SB146 Alabama 2014 Session
Bill Summary
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.
To amend Sections 34-1-2, 34-1-16, and 34-1-17, Code of Alabama 1975, to further define the term attest 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; to define the term report; and to require nonresident certified public accountants with practicing privileges to provide services in accordance with professional standards.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 13, 2014 | H | Assigned Act No. 2014-178. |
| March 13, 2014 | H | Signature Requested |
| March 13, 2014 | S | Enrolled |
| March 11, 2014 | S | Passed Second House |
| March 11, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 687 |
| February 12, 2014 | H | Read for the second time and placed on the calendar |
| January 30, 2014 | H | Read for the first time and referred to the House of Representatives committee on Financial Services |
| January 28, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 190 |
| March 11, 2014 | H | Third Reading Passed |
| January 28, 2014 | S | Third Reading Passed |
| January 21, 2014 | S | Read for the second time and placed on the calendar |
| January 14, 2014 | S | Read for the first time and referred to the Senate committee on Governmental Affairs |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB146 Alabama 2014 Session - Enrolled |
| Bill Text | SB146 Alabama 2014 Session - Introduced |
Source: Alabama Legislature