30-X-2-.01 Meetings Quorum. The annual meeting of the Board for the election of officers for the ensuing year shall be held during the month of November in each year. Other regular meetings shall be held in March, May, and September, and special meetings shall be held on call of the Chair or on request of three or more members of the Board. A majority of the Board shall be a quorum and may exercise the powers and perform the duties devolving on the Board, except for actions taken under authority of Section 3 of the Act, which restricts action to the Board members who are Certified Public Accountants, in which case three members who are Certified Public Accountants shall constitute a quorum to transact business.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §34-1-3.

History: Filed September 3, 1982. Amended: Filed May 14, 1996; effective June 18, 1996.

30-X-2-.02 Duties Of Chair And Vice Chair. The Chair shall preside at all meetings and shall perform such other duties as the Board may direct. In the absence of the Chair, the Vice Chair shall perform the duties of the Chair.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §34-1-3.

History: Filed September 3, 1982. Amended: Filed May 14, 1996; effective June 18, 1996.

30-X-2-.03 Secretary’s Duties. The Secretary shall keep a complete and comprehensive record of the meetings of the Board.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §34-1-3.

History: Filed September 3, 1982. Amended: Filed January 23, 2004; effective February 27, 2004.

30-X-2-.04 General Description Of Organization And Operation. The Board is an independent agency of the State of Alabama. All costs of operating the Board, including administrative, secretarial, clerical, and investigative, are paid from legislative appropriation of fees collected by the Board. The Attorney General and his assistants provide legal services to the Board.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.

30-X-2-.05 Rules Of Order. All proceedings of the Board shall be governed by Roberts Rules of Order, except during disciplinary hearings and except where otherwise provided in these rules.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4,

41-22-10.

History: Filed March 29, 1985.

30-X-2-.06 Questions Of Procedure And Evidence. The Chair of the Board shall, in accordance with these rules, rule upon questions of procedure and, in the event that evidence is taken, on the admissibility of that evidence. The decision of the Chair shall be final.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.Amended: Filed May 14, 1996; effective June 18, 1996.

30-X-2-.07 Voting. All Board members, including the Chair, are entitled to vote and are entitled to make or second motions. A majority of those members of the Board present and voting on any matter shall decide that matter before the Board, except on procedural and evidentiary matters which are provided for in Rule 30-X-2-.06 and except as to decisions in disciplinary proceedings, where majority vote of the Board as a whole is required for disciplinary action. The Chair shall vote as a member of the Board and his/her vote shall count no more than the vote of any other member, except that in the event of a tie vote the Chair shall vote again to break the tie.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985. Amended: Filed May 14, 1996; effective June 18, 1996.

30-X-2-.08 Use Of Forms. All applications and requests for which the Board has prescribed a form must be made on the prescribed form. Forms used by the Board may be acquired from the Executive Director.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.

30-X-2-.09 Executive Director. The Board shall select an Executive Director who shall be responsible for the administration of Board policy. The Executive Director is designated as agent for the Board for service of legal process upon the Board except as otherwise provided by law. All correspondence to the Board, including requests for information and all submissions and other requests, should be made to the Executive Director at the Board's headquarters as follows:

Location:

Executive Director

Alabama State Board of Public Accountancy

RSA Plaza, Suite 236

770 Washington Avenue

Montgomery, Alabama 36104

Mailing Address:

Executive Director

Alabama State Board of Public Accountancy

P. O. Box 300375

Montgomery, Alabama 36130-0375

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985. Amended: Filed May 14, 1997; effective June 18, 1997.

30-X-2-.10 Records.

(1) "Public record" for the purpose of these rules means all Board records which are reasonably necessary to record the business and activities required to be done or carried on by the Board so that the status and condition of such business and activities can be known by the public. Records which do not constitute "public records" include, but are not limited to, those received by public officer in confidence, sensitive personnel and licensee records, complaints against licensees, and records the disclosure of which would be detrimental to the best interest of the public.

(2) Specific public records are available for inspection at Board headquarters during regular business hours.

(3) Any person wishing to obtain copies of specific public records may request same from the Executive Director, and upon payment of the cost of copying, which cost shall be estimated and set from time to time by resolution of the Board, will be supplied copies.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.

30-X-2-.11 Employment Of Agents, Etc. The Board may employ investigators, inspectors, attorneys, consultants and any other agents and employees and assistants as may from time to time be necessary, and may use any other means necessary to bring about and maintain a rigid administration and enforcement of the Code and these rules.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.

30-X-2-.12 Directory Of Licensees. The Board shall maintain an annual directory listing all persons licensed by the Board. The directory shall contain the names of the members of the Board and all other information deemed proper by the Board. Copies of the directory shall be made available to licensees and the public from the Executive Director upon written request and payment of a fee in the amount of $20.00 per directory.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985. Amended: Filed January 23, 2004; effective February 27, 2004.

30-X-2-.13 Declaratory Rulings.

(1) The Board may issue declaratory rulings to any person substantially affected by a rule with respect to the validity of the rule, with respect to the applicability to any person, property, or state of facts of any rule or statute enforceable by the Board, with respect to the meaning and scope of any order of the Board. Such rulings shall be issued providing the following criteria are met:

(a) The petitioner shows that he/she is substantially affected by the rule in question,

(b) Sufficient facts are supplied in the request to permit the Board to make a valid determination,

(c) The request arises from an actual question or controversy.

(2) A petition for a declaratory ruling shall be submitted in the following form: (See form at end of chapter).

(3) Such rulings will be made in accordance with the Alabama Administrative Procedure Act, Code of Ala. 1975, §41-22-11.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.

On Rule No._____________________________

1. Petitioner

Name:____________________________________________________________

Address:_________________________________________________________

Telephone:_______________________________________________________

2. All rules or statutes that may be involved in the petition, if known:

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

3. Clear and concise statement of the precise factual situation involved:

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

4. The exact question to which an answer is desired:

______________________________________________________________________

5. The reason for submitting the petition:

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

6. Full disclosure of the petitioner's interest:

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

7. Statement as to whether the petitioner's case is presently under consideration by the Board of Public Accountancy or in any pending proceeding:

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

8. Affidavit Certification:

Signature of Petitioner

______________________________________________________________________

Sworn to and subscribed before me this the_____________________day of

______________________, 19_____.

________________________________________

Notary Public