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HB 59

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

2026 Regular Session Introduced by Bubba Underwood

HB 59 modernizes Alabama's CPA regulations, allowing electronic notifications, revising educational requirements, and tightening advertising rules for CPA firms.

Enacted
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Bill Summary · HB 59

Summary of Bill HB 59: Pathways to CPA Act

Purpose and Intent

Bill HB 59, titled the Pathways to CPA Act, aims to modernize and streamline the operations of the Alabama State Board of Public Accountancy. The bill seeks to enhance communication methods, revise educational prerequisites, and update advertising regulations for certified public accountant (CPA) firms.

Key Provisions

The bill introduces several significant changes to existing law:

  1. Electronic Notifications:

    • The Alabama State Board of Public Accountancy will be authorized to send notifications, including proposed board rules and charges against individuals, via electronic mail instead of solely relying on traditional mail.

  2. Educational Prerequisites:

    • The bill removes specific statutory educational prerequisites for certification as a CPA. Instead, it grants the board the authority to establish these requirements through rulemaking.

  3. Uniform CPA Examination:

    • Certain subjects currently required in the uniform CPA examination will be removed, allowing for potential adjustments in the examination content.

  4. Nonlicensed Owners of CPA Firms:

    • The bill establishes new requirements for nonlicensed individuals who own CPA firms, although specific details on these requirements are not outlined in the summary.

  5. Eligibility for Practice:

    • Individuals who have declared their intent to become U.S. citizens will no longer be eligible to practice public accountancy in Alabama, aligning eligibility strictly with citizenship status.

  6. Advertising Restrictions:

    • CPA firms will be prohibited from using any advertising means to indicate they are a CPA firm unless they are officially registered as such, tightening regulations on firm representation.

  7. Technical Revisions:

    • The bill includes nonsubstantive, technical revisions to update the existing code language to current standards.

Affected Parties

  • Certified Public Accountants: The changes will directly impact CPAs by altering the requirements for certification and practice.
  • CPA Firms: Firms will need to comply with new advertising restrictions and may face changes in ownership regulations.
  • Alabama State Board of Public Accountancy: The board will gain additional authority to set educational standards and improve communication methods.

Procedural Aspects

  • Introduced: November 13, 2025
  • First Read: January 13, 2026
  • Current Status: The bill has been read for the first time and referred to the House Committee on Boards, Agencies, and Commissions for further consideration.

Conclusion

HB 59 represents a significant shift in the regulatory landscape for public accountancy in Alabama, aiming to modernize practices and enhance the efficiency of the Alabama State Board of Public Accountancy. The proposed changes could have lasting implications for CPAs and CPA firms operating within the state.

Compiled from official sources — confirm details with the bill’s official record.

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