Alabama § 34-1-10 - Registration and Supervision of Offices.
Full text of Alabama Code of Alabama § 34-1-10 — Registration and Supervision of Offices., with citation guidance and answers to common questions.
§ 34-1-10. Registration and Supervision of Offices.
(a) Each office established or maintained in this state for the practice of public accounting in this state by a certified public accountant, firm of certified public accountants, a public accountant, firm of public accountants, or by one registered under Section 34-1-5 shall be registered annually under this chapter with the board, but no fee shall be charged for registration. Each office shall be under the direct supervision of a licensee holding a permit under Section 34-1-11, which is in full force and effect. Notwithstanding the foregoing, the title or designation “certified public accountant” or the abbreviation “CPA” shall not be used in connection with the office unless the licensee is the holder of a certificate as a certified public accountant under Section 34-1-4 and a permit issued under Section 34-1-11, both of which are in full force and effect. The licensee may serve in such capacity at one office only. The board shall by regulation prescribe the procedure to be followed in effecting registrations.
(b) No firm or office not located in this state, even if it is engaged in business in this state, shall be required to register under this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 34-1-10
What does Code of Alabama § 34-1-10 cover?
Section 34-1-10 ("Registration and Supervision of Offices.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 34-1-10?
A common citation format is "Code of Alabama § 34-1-10" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 34-1-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.