1. (a) Subject to subsection (b), an individual who holds a valid license as a certified public accountant in another state, has satisfied the educational requirements adopted by rule of the board, and whose principal place of business is not in this state shall have all the practice privileges of a certified public accountant in this state without the need to obtain a certificate or permit under this chapter or to notify or register with the board. A certfied public accountant may offer or render professional services in this state, whether in person or by United States mail, telephone, or electronic means, without any notice, fee, or other submission under this chapter.

2. (b) An individual exercising the practice privilege granted in subsection (a) and any firm that employs the individual, as a condition of the grant of the privilege, are deemed to consent to all of the following:

   1. (1) The personal and subject matter jurisdiction and disciplinary authority of the board and the courts of Alabama.
   2. (2) Compliance with this chapter and any rules adopted by the board.
   3. (3) That the individual shall cease offering or rendering professional services under subsection (a) personally and on behalf of a firm if the license of the individual from the state by which the individual was licensed as a certified public accountant when any professional services were offered or rendered, or began to be offered or rendered, pursuant to subsection (a), is no longer valid.
   4. (4) To the appointment of any out-of-state board by which the individual was licensed as a certified public accountant when any professional services were offered or rendered, or began to be offered or rendered, pursuant to subsection (a), to be his or her agent for the purpose of service of process in any action or proceeding by the board in this state against the individual.

(Acts 1973, No. 997, p. 1510, §6; Act 2009-620, p. 1794, §1; Act 2026-16, §2.)