HB59 Alabama 2026 Session

Summary

Primary Sponsor

Kerry UnderwoodRepresentative

Republican

Session

2026 Regular Session

Title

Certified Public Accountants Board; board notifications by electronic mail authorized, board's authority to adopt rules revised, advertising restrictions on certified public accountant firms revised

Summary

HB59 updates Alabama's Public Accountancy laws to modernize notifications, education prerequisites, ownership rules, advertising, and practice privileges for CPAs and CPA firms.

What This Bill Does

It allows the Alabama State Board of Public Accountancy to send rule notices and charges by electronic mail. It lets the board set educational prerequisites and CPA exam content by rule, removing fixed statutory requirements. It creates rules for nonlicensed owners of CPA firms, including ownership rules, annual registration, and continuing education, and tightens advertising so only registered CPA firms may claim CPA status. It also changes practice eligibility by removing citizenship-based eligibility, adds a potential out-of-state practice privilege for CPAs licensed elsewhere, and establishes a permits/renewals framework and enforcement processes.

Who It Affects

• Licensed CPAs and CPA firms in Alabama: subject to new board rulemaking on education prerequisites, permit/registration, advertising restrictions, and practice privileges for out-of-state CPAs.
• Nonlicensed owners of CPA firms (and firms employing them): face new ownership, registration, annual fees, and continuing education requirements, plus advertising and title-use restrictions.

Key Provisions

• Allows electronic mail (instead of only mail) for distributing proposed rules and notices to permit holders and licensees.
• Authorizes the board to establish educational prerequisites and CPA exam content by rule, removing fixed statutory requirements.
• Removes certain subjects from mandatory CPA examination content; authorizes rule-based adjustments to exam topics.
• Sets new rules for nonlicensed owners of CPA firms, including ownership thresholds (at least 51% owned by licensees), annual registration, and continuing education requirements for nonlicensee owners.
• Requires firms to be registered to use CPA firm titles and restricts advertising that would misleadingly imply CPA status; prohibits unregistered firms from claiming to be CPA firms.
• Eliminates eligibility to practice for individuals who have declared intent to become United States citizens, while allowing out-of-state CPAs to practice under a board-approved privilege when meeting applicable rules.
• Implements an annual permit system (issuance, renewal, fees, expiration, and penalties) and ongoing disciplinary and enforcement mechanisms, including procedures for hearings and records.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Occupational Licensing Boards