Certified Public Accountants Board; board notifications by electronic mail authorized, board's authority to adopt rules revised, advertising restrictions on certified public accountant firms revised

HB 59 updates Alabama's Certified Public Accountant (CPA) licensing rules. It allows the Alabama State Board of Public Accountancy to send notifications (like rule proposals or charges) via email instead of U.S. mail. The bill removes specific statutory educational requirements for CPA certification, giving the board authority to set those rules instead, and revises exam content by removing certain required subjects. It also restricts firms from advertising as "CPA firms" without registration, adds requirements for nonlicensed owners of CPA firms, and eliminates eligibility for individuals who have declared intent to become U.S. citizens but haven't naturalized yet. These changes directly affect CPA applicants, licensed CPAs, and CPA firms operating in Alabama.