Relating to certified public accountants
What changed between versions
Updated terminology throughout the bill to use consistent capitalization and formatting, such as changing 'Statements on Auditing Standards' to proper title case and standardizing references to 'Statements on Standards for Accounting and Review Services'.
Added 'Roberts, Rose, and Morris' to the list of sponsoring senators and changed the bill status from 'Introduced' to 'Committee Substitute' with a reported date of January 30, 2026.
Changed 'Peer Review' to 'Peer review' for consistency with other definitions in the article.
Changed 'Enrolled Agent' and 'EA' capitalization in the unlawful acts section to match standard capitalization conventions.
Replaced general section references with specific code section numbers (e.g., §30-9-12, §30-9-17, §30-9-19) to improve clarity and reduce ambiguity in how requirements apply to different applicant categories.
Removed §30-9-9 (Substantial equivalency certificate requirements for out-of-state applicants) as a separate section, integrating its provisions into §30-9-10 and related sections for better organization.
Updated the definition of 'Firm' to include 'or managers' in the ownership interest language, and clarified that 'business entity' includes a firm.
Removed the exemption for individuals who passed the uniform CPA examination before January 1, 2012, from the education requirement provisions.
Extended the practice privilege exemption for out-of-state CPA holders from December 31, 2025, to continue having privileges without needing a state certificate.
Updated references in the unlawful acts section to use specific code section numbers (§30-9-17, §30-9-19) instead of general section references, making enforcement provisions more precise.
