Act 2003-393 (now codified in Section 34, Code of Alabama 1975), enacted during the 2003 Regular Session of the Alabama Legislature, allows for ownership of CPA or PA firms by non-licensee owners (NLOs) provided that:

• Holders of valid CPA or PA certificates must own at least 51% of the firm;
• The NLO is an active participant in the CPA or PA firm or affiliated entities;
• The NLO has never been licensed as a CPA or PA; and The NLO registers annually with the Board, pays the required registration fee, completes required continuing professional education, and follows the laws and rules governing the practice of accounting in the state of Alabama.

Accountancy Laws - Section 34-1-6 - Registration of CPA Firms

Accountancy Laws - Section 34-1-9 - Registration of PA Firms

Accountancy Rules - Chapter 30-X-3 - Registration

Accountancy Rules - Chapter 30-X-5 - CPE

2021-2022 NLO Registration Package (PDF fillable)

  → If this is your initial NLO registration, please complete the "Immigration Compliance" form and mail with your NLO registration form.

If you have any questions concerning NLOs, please contact Teresa Taylor by e-mail or by phone at 334-242-5700 (In-State WATS 1-800-435-9743.)