HB82 Alabama 2018 Session

Summary

Primary Sponsor

Merika ColemanSenator

Democrat

Session

Regular Session 2018

Title

Public Accountancy Board, board composition and powers altered, Secs. 34-1-2, 34-1-3, 34-1-11, 34-1-12 am'd.

Summary

HB 82 would reshape Alabama's State Board of Public Accountancy, allow retired status for licensees, and tighten rules around license lapses and renewals.

What This Bill Does

The bill changes the board's composition to include six certified public accountants and two additional public members (one active public accountant and one business-community public member) starting October 1, 2019. It authorizes the board to classify a licensed CPA or public accountant as retired. It shortens the grace period after a license lapses during which the board may take disciplinary action for failure to renew or be placed on inactive status. It also updates defined terms and outlines renewal, continuing education, peer-review, and disciplinary provisions.

Who It Affects

• Licensed certified public accountants and public accountants in Alabama: they could be designated as retired, must follow renewal and continuing education requirements, and face disciplinary action if they fail to renew or place their license on inactive status within the new time frames.
• Alabama's business community and the public: governance of the accounting board would include additional public members, potentially affecting oversight and accountability of licensure and disciplinary actions.

Key Provisions

• Board composition updated to include six CPAs and two additional public members (one active public accountant and one business-community public member) with corresponding governance changes.
• Authority for the board to classify a licensed CPA or PA as retired.
• Grace period after license lapse shortened for disciplinary action related to failure to apply for a permit or inactive status.
• Definitions of professional terms clarified (e.g., AICPA, ATTEST) and renewal/continuing education/peer-review requirements, plus grounds for discipline and associated penalties.

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

Subjects

Public Accountancy, State Board of