§ 34-1-1 Short title
§ 34-1-2 Definitions
§ 34-1-3 State Board of Public Accountancy
§ 34-1-4 Granting of certificates to certified public accountants
§ 34-1-5 Registration of foreign accountants
§ 34-1-6 Registration of firms of certified public accountants
§ 34-1-7 Practice privilege for nonresident certified public accountants
§ 34-1-8 Registration of public accountants
§ 34-1-9 Registration of firms of public accountants
§ 34-1-10 Registration and supervision of offices
§ 34-1-11 Annual permits to practice; inactive status; continuing education
§ 34-1-12 Suspension, revocation, etc., of certificate, registration, or permit; fines
§ 34-1-13 Revocation or suspension of registration and permit to practice; censure of permit holder
§ 34-1-14 Hearings; judicial review
§ 34-1-15 Reinstatement of certificate, registration, or permit
§ 34-1-16 Acts declared unlawful
§ 34-1-17 Acts not prohibited
§ 34-1-18 Injunctions against unlawful acts
§ 34-1-19 Misdemeanors; penalties
§ 34-1-20 Evidence of unlawful practice
§ 34-1-21 Ownership of accountants’ working papers
§ 34-1-22 Disposition of fees and charges; disbursements

Terms Used In Alabama Code > Title 34 > Chapter 1 - Accountants

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appraisal: A determination of property value.
  • APPROPRIATE FEDERAL AGENCY: The federal agency or department or administrative federal officer charged with the enforcement and administration of the federal Food, Drug and Cosmetic Act. See Alabama Code 20-1-71
  • article: When referring to food or drugs, such term is used in the broad and comprehensive sense and has reference to the food product or the drug product in question. See Alabama Code 20-1-20
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • bank: A bank or trust company organized and existing under the laws of Alabama with authority to act as a fiduciary and a national banking association with its principal office in the State of Alabama and with authority to act as a fiduciary. See Alabama Code 19-4-40
  • board: The Alabama State Board of Agriculture and Industries. See Alabama Code 20-1-71
  • board: The State Board of Agriculture and Industries. See Alabama Code 20-1-20
  • bread: Such term includes and shall be limited to bread and rolls (or buns) of every kind and description made wholly or partly from wheat flour which conforms to the definition and standard of identity of bread set out in 21 Code of Federal Regulations, Part 17. See Alabama Code 20-1-71
  • commissioner: The Commissioner of Agriculture and Industries. See Alabama Code 20-1-20
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • cornmeal: All meal for human consumption made from corn, either white or yellow, whole cornmeal, bolted cornmeal, and degerminated cornmeal as defined in definitions and standards of identity set out in 21 Code of Federal Regulations, Part 15. See Alabama Code 20-1-71
  • department: The Department of Agriculture and Industries. See Alabama Code 20-1-20
  • deposit: Physical delivery and also crediting by entry on the books of the federal reserve bank without physical delivery. See Alabama Code 19-4-40
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Donor: The person who makes a gift.
  • drug: All medicines and preparations recognized in the United States pharmacopoeia or national formulary for internal or external use and any substance or mixture of substances to be used for the cure, mitigation, or prevention of disease in man or domestic animals. See Alabama Code 20-1-20
  • enriched grits: means the appropriate food product, according to the federal standards of identity, that has been enriched to conform to the requirements of this article. See Alabama Code 20-1-71
  • enrichment: As applied to bread, flour, meal, or grits, such term means the addition thereto of vitamins and other ingredients of the nature required by this article and "enriched bread" "enriched flour" "enriched whole cornmeal" "enriched bolted meal" "enriched degerminated meal" or "enriched grits" means the appropriate food product, according to the federal standards of identity, that has been enriched to conform to the requirements of this article. See Alabama Code 20-1-71
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • fiduciary: An administrator, an administrator with the will annexed, an administrator de bonis non, an executor, a trustee, a guardian, a conservator, an agent or a custodian. See Alabama Code 19-4-40
  • Fiduciary: A trustee, executor, or administrator.
  • FIDUCIARY ACCOUNT: An estate, a trust, a guardianship, a custodianship, an agency or any other fiduciary relationship, including a custodianship or agency for another fiduciary or fiduciaries. See Alabama Code 19-4-40
  • flour: Such term includes and shall be limited to the foods defined as:

    a. See Alabama Code 20-1-71

  • food: All articles of food, drink, confectionery, or condiment, whether simple, mixed, or compound, used or intended for use by man or domestic animals. See Alabama Code 20-1-20
  • Fraud: Intentional deception resulting in injury to another.
  • grits: Grits, pearl grits, and degerminated grits made from corn by grinding or cracking as defined in the standards of identity set out in 21 Code of Federal Regulations, Part 15. See Alabama Code 20-1-71
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • label: A display of written, printed, or graphic matter upon the immediate container of any article. See Alabama Code 20-1-20
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: An individual, a corporation, a partnership, an association, a joint stock company, a trust, or any unincorporated organization. See Alabama Code 20-1-71
  • person: An individual, partnership, corporation, or association or any combination thereof. See Alabama Code 20-1-20
  • preceding: means next before. See Alabama Code 1-1-1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • TREASURY SECURITY: Any bill, note, bond, certificate of indebtedness or other evidence of indebtedness the principal and interest of which the United States or any department, agency or instrumentality thereof has agreed to pay or has guaranteed payment. See Alabama Code 19-4-40
  • Trustee: A person or institution holding and administering property in trust.
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1