The Pathways to CPA Act (HB59) amends various sections of the Code of Alabama 1975 concerning the Alabama State Board of Public Accountancy. Key provisions include the board's authorization to send notifications via electronic mail and establish educational prerequisites through rulemaking. The bill removes specific subjects required in the CPA examination and clarifies eligibility criteria for practicing public accountancy. It also stipulates that firms can only advertise as CPA firms if they are registered, and it introduces technical revisions to update existing code language. Notably, the board's composition is redefined to include seven members, with specific qualifications for board members and provisions for their reappointment.

Additionally, the bill modifies the qualifications for obtaining a CPA certificate, emphasizing educational requirements and establishing confidentiality for peer review and disciplinary records. It streamlines the certification process for out-of-state accountants and introduces a new annual permit fee structure. The bill also outlines conditions for maintaining active status, including continuing education requirements and penalties for failing to renew permits. Furthermore, it clarifies the rights of the accused during disciplinary hearings and reinforces the requirement for valid permits to use CPA titles. Overall, HB59 aims to enhance regulatory compliance and maintain high standards in public accounting practices in Alabama, with an effective date set for October 1, 2026.

Statutes affected:
Introduced: 34-1-2, 34-1-3, 34-1-4, 34-1-6, 34-1-7, 34-1-11, 34-1-14, 34-1-16
Enrolled: 34-1-2, 34-1-3, 34-1-4, 34-1-6, 34-1-7, 34-1-11, 34-1-14, 34-1-16