{"data":{"id":"us-al/ala.-code-34-1-17","jurisdiction":"us-al","citation":"Ala. Code § 34-1-17","heading":"Acts Not Prohibited.","body":"(a) Nothing contained in this chapter shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant, a public accountant, or a firm composed of certified public accountants or public accountants holding a permit to practice issued under Section 34-1-11; or a foreign accountant registered under Section 34-1-5, or a person practicing pursuant to Section 34-1-7; provided, that the employee or assistant shall not issue any accounting or financial statements or reports over his or her name.\n(b) Nothing contained in this chapter shall prohibit a certified public accountant of another state, or an accountant who holds a certificate, license, or degree in a foreign country, constituting a recognized qualification for the practice of public accounting in the country, from practicing in this state in conformity with Section 34-1-7 and the regulations and rules of professional conduct promulgated by the board.","path":["Title 34 Professions and Businesses.","Chapter 1 Accountants."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=34-1-17","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"0ec66c66be2da2dd9736177dc0caf36a5bd4ea80c8419d90fa56a8001bae5697","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-34-1-16","next":"us-al/ala.-code-34-1-18"},"notice":"GroundRules: Original legal text. Not legal advice."}