SB29 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Jimmy Holley
Republican
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: SB 29 changes the Alabama State Board of Public Accountancy’s makeup, allows retirement status for CPAs and PAs, and tightens the timelines and consequences for license lapses.
What This Bill Does
It changes the board from five CPAs plus two other members to seven members including six CPAs and one public member. It authorizes the board to classify a licensed CPA or PA as retired. It shortens the grace period after a license lapses before disciplinary action can be taken for failing to renew a permit or be placed on inactive status and sets specific renewal, continuing education, and reinstatement provisions, along with updated definitions and rules governing professional conduct.

Who It Affects
Licensed certified public accountants and public accountants in Alabama—effects include potential retirement or inactive status, new board composition affecting oversight, and updated renewal/education requirements and penalties for lapses.
CPA/PA firms and licensees—effects include new permit renewal rules, continuing education requirements, peer review provisions, and potential disciplinary actions or reinstatement processes if permits lapse.

Key Provisions
Amends board composition to seven members: six certified public accountants and one public member (effective Oct 1, 2019).
Authorizes the board to classify a licensed CPA or PA as retired and to establish inactive status with rules for re-entry into practice, including continuing education requirements.
Shortens the grace period after license lapse during which the board may take disciplinary action for failing to apply for a permit or be placed on inactive status, by setting specific 18-month time frames for permit renewal and re-entry, and outlines related penalties and reinstatement fees.
Updates definitions and rules related to licensees, permits, renewals, peer review, continuing education, and professional conduct to reflect the revised framework.

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