Ala. Admin. Code r. 30-X-5-.05
Current through Register Vol. 43, No. 1, October 31, 2024
Section 30-X-5-.05 - Controls And Reporting(1) Annual permits to practice expire on the last day of September of each year. Applications and fees for renewal of annual permits shall be submitted to the Board no later than the last day of December of each year. Each licensee applying for renewal of an annual permit to practice public accounting must submit a signed statement to the Board, under penalty of perjury, that all applicable continuing professional education (CPE) requirements have been met and must disclose at a minimum the following information pertaining to each educational program submitted for the purpose of meeting the CPE requirements:(a) Sponsoring organization.(c) Course field of study.(e) Dates of attendance or completion.(2) Licensees shall maintain written evidence of satisfactory completion in the form of certificates of completion, attendance records, examination results, transcripts, or other such independently verifiable evidence of completion acceptable to the Board. All such evidence of completion shall be maintained for a period of five years following completion of each learning activity. The Board at its discretion may require other information it deems necessary to determine the acceptability of a program for the purposes of the continuing professional education requirements or for administration of these rules.(3) The Board will verify on a test basis the information submitted by licensees for renewal of their annual permits. In cases where the Board determines that the CPE requirement is not met, the Board may grant an additional period of time in which the deficiencies can be resolved or the Board may bring disciplinary action. Any licensee who fails a CPE audit will be automatically audited for two additional fiscal years. If the licensee fails in a follow-up audit, disciplinary action may be brought before the Board.(4) In all cases, the responsibility for establishing that a particular course or other program for which credit is claimed is acceptable and meets these CPE rules rests solely on the licensee.(5) A non-resident licensee seeking renewal of an annual permit in this state shall be deemed to have met the CPE requirements of this state by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal office is located. (a) Non-resident licensees applying for renewal of an annual permit in this state shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal office is located by signing a statement to that effect on the annual registration form of this state.(b) If a non-resident licensee's principal office state has no CPE requirements for renewal of a certificate, the nonresident licensee must comply with all the CPE requirements for renewal of an annual permit in this state.(c) Non-licensee owners are not required to report CPE if their principal officer is not in this state.Ala. Admin. Code r. 30-X-5-.05
Filed September 3, 1982. Amended: Filed September 12, 1989. Amended: Filed January 24, 2005; effective February 28, 2005.Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 11, August 30, 2019, eff. 9/30/2019.Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 12, September 30, 2020, eff. 11/14/2020.Amended by Alabama Administrative Monthly Volume XLI, Issue No. 05, February 28, 2023, eff. 4/14/2023.Author: Alabama Board of Public Accountancy
Statutory Authority:Code of Ala. 1975, § 34-1-3.