Applicability

30-X-5-.01 Applicability.

(1) The continuing professional education requirement applies to all registered Public Accountants and Certified Public Accountants holding annual permits issued by the Board and all non-licensee owners registered with the Board. (2) The Board may make exceptions from the continuing professional education rules where: (a) Reasons of health, certified by a medical doctor, prevent compliance by the permit holder; or (b) The requirement does not apply to individuals over the age of 55 who are retired from the practice of public accountancy. For purposes of this regulation, retirement is defined as not performing any of the duties of Public Accountancy, although nothing in this section shall preclude a retired CPA or PA, at least 55 years of age, from providing the following volunteer, uncompensated services: tax preparation services, participating in a government-sponsored business mentoring program, serving on the board of directors for a non-profit or governmental organization, or serving on a government-appointed advisory body. In addition, retired CPAs and PAs, at least 55 years of age, should place the word “retired” adjacent to their CPA title or PA title on any business card, letterhead or any other document or device, with the exception of their CPA certificate or PA registration, on which their CPA or PA title appears. Such individuals shall notify the Board upon retirement. Retirement from the practice of public accountancy after reaching the age of 55 shall be deemed to be reasonable cause for the failure of a certificate holder to report continuing

Revised 4/14/23 5-1

professional education and renew his annual permit to practice under Code of Ala. 1975, §34-1-11, so as not to constitute grounds for revocation or suspension of the individual's certificate under Code of Ala. 1975, §34-1-12.

(c) The licensee informs the Board in writing that he wishes to leave the practice of public accountancy and be placed on inactive status with the Board. For purposes of this regulation, inactive status is defined as not performing any of the duties of public accountancy. Election of inactive status shall be deemed to be reasonable cause for the failure of a certificate holder to report continuing professional education and renew his annual permit to practice under Code of Ala. 1975, §34-1-11, so as not to constitute grounds for revocation as suspension of the individual's certificate under Code of Ala. 1975, §34-1-12. Certified Public Accountants or Public Accountants granted inactive status by the Board must place the word “inactive” adjacent to their CPA title or PA Registration, on which their CPA or PA title appears. (d) Other good cause exists. Author: Alabama Board of Public Accountancy Statutory Authority: Code of Ala. 1975, §§34-1-1, et seq. History: Filed September 3, 1982. Amended: Filed November 7, 1985; June 27, 1986; January 31, 1991. Amended: Filed January 23, 2004; effective February 27, 2004. Amended: Filed July 30, 2018; effective September 13, 2018. Amended: Filed August 16, 2019; effective September 30, 2019.