CONDITIONAL CERTIFICATION PROCESS
Conditional Certification Application
Certified Revenue Examiner Courses 1 & 2 Registration Form
Conditional Certification Instructions
Any person employed by a private examining or collecting firm to examine the books and
records of taxpayers on behalf of any self-administered county or municipality, as defined at
Section 40-2A-3 (20), Code of Alabama 1975, may become conditionally certified to
conduct the examinations while pursuing certification. In order to obtain conditional
certification, each of the following five (5) conditions must be met.
- The person must have at least five (5) years of governmental examining experience or
a bachelor's degree in accounting from an accredited university or college.
- The person must conduct his or her examinations under the supervision of a person
who either (a) has obtained certification from the Alabama Local Tax Institute of
Standards and Training, or (b) is exempt from the certification requirements of Section
40-2A-14, Code of Alabama 1975.
- The person who is conditionally certified may not issue a final audit report or billing
unless such final audit report or billing is signed by a supervisor who is either certified
or exempt from certification.
- The person must enroll in the next available course of the certification program
adopted by the Board of the Alabama Local Tax Institute of Standards and Training.
- The person must complete an Application for Conditional Certification and submit it,
accompanied by the $25.00 application fee, for approval by the Board of the Alabama
Local Tax Institute of Standards and Training. The application form must be signed by
the qualified applicant's supervisor. If qualifications for certification are based on
educational background, the applicant must provide to the Board a certified transcript
from the university or college awarding the degree. If qualifications for certification are
based on job experience, the applicant must provide proof for the Human Resource
office verifying employment.
Upon review and approval of the Application for Conditional Certification, the Board of the
Alabama Local Tax Institute of Standards and Training will notify the applicant in writing as
to his/her status. Conditional certification, once granted, shall remain in effect until two years
from the date the first course for Certified Revenue Examiner is offered after the applicant
has been accepted for conditional certification by the ALTIST Board.