Certified Revenue Examiner
In accordance with the Alabama Local Tax Procedures Act, the Alabama Local Tax Institute of Standards and Training (ALTIST) and the Government & Economic Development Institute at Auburn University administer the Alabama Certified Revenue Examiner Program.
This program certifies private examiners of sales and use tax accounts to enhance professionalism and integrity in the examination of business records; develop competence in the conduct of examinations and compliance with Alabama laws governing sales, use, rental, and related taxes; and assist private examiners to remain current in their field through continuing education.
- To ensure professionalism and integrity in the examination of business records
- To ensure competence in the conduct of examinations and compliance with Alabama laws governing sales, use, rental and related taxes
- To ensure that private examiners remain current in their field through continuing education
ALTIST Certified Auditors’ Hotline number 1-855-638-7092 or 334-844-4706. Policy concerning this hotline.
The following are requirements for this program:
- Two years of experience in governmental auditing or a Bachelor's degree in Accounting
- Licensure of firms employing examiners
- Licensure of individuals conducting examinations
- Completion of the Certified Revenue Examiner education program as developed by the Alabama Local Tax Institute of Standards and Training
Course 1: Sales and Use Tax Examination – The Legal Environment
This course addresses local tax procedures, constitutional issues, and recent legal issues affecting local government revenue examiners. Participants will discuss nexus issues such as the Yelverton case, as well as recent Attorney General opinions relevant to and impacting local revenue examiners. Attention will be given to the Taxpayer’s Bill of Rights, Uniform Revenue Procedures Act, Tax Simplification Act, Local Tax Procedures Act, and procedures for appeal.
Course 2: Minimum Examination Program for Local Government Revenue Examiners
This course provides valuable information to enable local government revenue examiners to competently conduct examinations of business records with professionalism, integrity, and uniformity in accordance and compliance with Alabama laws governing sales, use, rental and related taxes. Participants will also discuss recent court rulings to remain current in their field. At the completion of this course, participants should be able to describe and perform an effective and efficient minimum examination.
Course 3: Understanding Laws and Regulations Governing Local Government Revenue
This course focuses on the abilities to reconstruct income by indirect methods, use tax law, and taxes associated with leasing or renting. Also addresses audit procedures for taxpayers declaring bankruptcy, definitions of types of bankruptcies, and how to deal with statutes of limitations.
Course 4: Examination Tools and Techniques
This course focuses on the Audit Sampling process, and includes subjects, such as covers the relationship of sampling and auditing standards, various sampling techniques, and the difference between non-statistical and statistical auditing sampling. There will also be discussion on Internal Control and what internal control means to an auditor.
Completion of 80 hours of coursework approved by the ALTIST Board (four 20 hour tested courses)
Continuing Education Coursework
Completion of 40 hours of continuing education each year to retain certification; at least eight hours must be earned through the ALTIST Certified Revenue Examiner Annual Update Course. The remainder of the 40-hour requirement can be obtained through any approved CPE courses recognized by the National Association of State Boards of Accountancy, as well as courses offered by the County Revenue Officers Association of Alabama, Government Finance Officers Association or by the Alabama Municipal Revenue Officers Association.
Last Updated: December 16, 2016