Ala. Admin. Code r. 30-X-3-.05 - Firm Registration And Branch Offices
(1) Each firm and office thereof established
or maintained for the practice of public accountancy in this State shall
register with the Board within 30 days after it is opened, and annually
thereafter, on a form prescribed by the Board. Each firm shall submit reports
to the Board with the registration form as provided in Rule
30-X-8-.03.
Each firm must pay an annual firm permit fee as provided for in these rules
however, no fee is required for the registration of the offices.
(2) Each office shall be under the direct
supervision of a resident manager who must be registered with this Board and
the holder of a valid annual permit. In the case of an individual or firm
practicing as a CPA or CPAs, the resident manager must also be the holder of a
CPA certificate issued by this State. Such resident manager may serve in such
capacity in only one office in this State, which office shall be his principal
place of employment and which he manages on a continuous, full-time basis.
Notice shall be given to the Board, within 30 days, of any change in the
position of resident manager.
(3) A
firm registered pursuant to the Act shall file with the Board a written
notification of any of the following events concerning the practice of public
accountancy within this State within thirty (30 days after its occurrence:
(a) Change of firm address;
(b) Formation of a new firm;
(c) shareholder; Addition of a partner,
member, manager or
(d) Retirement,
withdrawal or death of a partner, member, manager or shareholder;
(e) Any change in the name of the
firm;
(f) Termination of the
firm;
(g) Change in the resident
manager of any branch office in this State;
(h) Establishment of a new branch office or
the closing or change of address of a branch office in this State;
and
(i) The occurrence of any event
or events which would cause such firm not to be in conformity with the
provisions of the Act or these Rules.
(4) In the event of any change in legal form
of a firm, such new or successor firm shall within thirty (30) days of the
change file an application for an initial firm permit in accordance with these
rules and pay the permit fee required by these Rules.
Author: Alabama Board of Public Accountancy
Notes
Statutory Authority: Code of Ala. 1975, ยงยง 34-1-1, et seq.
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