AL HB59

Authorizes the Alabama State Board of Public Accountancy to send required notifications to licensees via electronic mail in addition to U.S. mail, including notices of proposed rule changes and disciplinary hearing notices

Transfers educational prerequisites for CPA examination eligibility from statutory requirements to board-adopted rules, removing specific credit hour requirements (120/150 semester hours) previously codified in law

Removes statutory language specifying that the CPA examination must cover "accounting and auditing" and subjects like "business law and taxation," leaving exam content to be determined by the board

Prohibits firms from advertising as a "CPA firm" through any means (words, letters, signs, cards, or other advertising) unless properly registered as a certified public accountant firm with the board

Requires out-of-state CPAs exercising practice privileges in Alabama to have satisfied educational requirements adopted by board rule, and becomes effective October 1, 2026