HB59 Alabama 2026 Session

Summary

Primary Sponsor

Kerry Underwood

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

Description

Under existing law, the Alabama State Board of Public Accountancy must distribute, by United States mail, copies of proposed board rules to board permitted certified public accountants (CPAs) and notice of charges issued by the board against individuals.

This bill would authorize the board to distribute these items by electronic mail.

Existing law explicitly provides educational prerequisites to certification as a CPA practicing public accounting in this state.

This bill would remove these statutory prerequisites and authorize the board to adopt rules to establish educational prerequisites to these actions.

This bill would remove certain subjects required to be included in the uniform CPA examination.

This bill would establish requirements of nonlicensed owners of CPA firms.

Under existing law, an individual who has declared his or her intent to become a United States citizen, after satisfying other requirements, may be permitted to practice public accountancy in this state.

This bill would remove these individuals from eligibility to be permitted.

Under existing law, a firm may not use the HB59 INTRODUCED title, designation, words, letters, signs, abbreviations, cards or other devices to indicate that it is a CPA firm unless it is registered as a CPA firm.

This bill would prohibit a firm from using other advertising means to indicate the firm is a CPA firm unless it is registered as a CPA firm.

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.

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Subjects

Occupational Licensing Boards