- (1) The Board may initiate such action as it deems appropriate to investigate and determine certificate holders’, permit holders’ and registered Public Accountants' compliance with the provisions of the Act or the Board's regulations.
- (2) Unless the Board initiates proceedings on its own motion, it shall take action only upon receipt of a complaint made in writing, stating in detail the activities that the party complained of is alleged to have engaged in, and presenting the evidence of when, where and how a violation occurred. The complaint shall be filed with the Executive Director.
- (3) Any person submitting a complaint may be required to support it by personal appearance before the Board.
Author: Alabama Board of Public Accountancy
Statutory Authority: Code of Ala. 1975, §§34-1-1, et seq.
History: Filed September 3, 1982. Amended: Filed November 17, 2016; effective January 1, 2017. Amended: Published July 31, 2024; effective September 14, 2024.