Failure of an individual or a firm to apply for a required license or permit or to pay a required fee within (1) three years from the expiration date of the license or permit last obtained or renewed, or (2) three years from the date the person was granted a license or permit as a public accountant valid under AS 08.04.661 deprives the individual or firm of the right to a license or permit or renewal of a license or permit unless the board determines that the failure is excusable. In case of excusable failure, the department shall determine the fee for a license or permit or renewal of a license or permit under this section.
Structure Alaska Statutes
Title 8. Business and Professions
Article 3. Regulation of Accountants.
Sec. 08.04.360. Supervision required.
Sec. 08.04.370. Use of title “certified public accountant” by office of firm.
Sec. 08.04.410. Inactive license for person not engaged in practice.
Sec. 08.04.420. Practice privileges.
Sec. 08.04.422. Conditions of practice privileges.
Sec. 08.04.423. Competency requirement after licensing.
Sec. 08.04.425. Continuing education.
Sec. 08.04.440. Effect of failure to obtain license or permit.
Sec. 08.04.450. Disciplinary power of board; investigations.
Sec. 08.04.470. Revocation of a firm's permit.
Sec. 08.04.480. Grounds for discipline of a firm.