A CPA or PA firm offering or rendering professional services via a Web site shall provide in the Web site’s homepage, a name, an address, and principal state of licensure as a means for regulators and the public to contact a responsible licensee in charge at the firm regarding complaints, questions, or regulatory compliance.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §34-1-3.

History: New Rule: Filed May 18, 2004; effective June 22, 2004.