Alaska Statutes
Article 3. Regulation of Accountants.
Sec. 08.04.450. Disciplinary power of board; investigations.

(a) In addition to its powers under AS 08.01.075, the board may revoke, suspend, or refuse to renew a license, practice privilege, or permit, may censure a holder of a license, practice privilege, or permit, or may require a holder of a license, practice privilege, or permit to undergo a peer review under terms required by the board or satisfactorily complete continuing education, if the board finds
(1) fraud or deceit in obtaining a license or permit required by this chapter;
(2) dishonesty or gross negligence in the practice of public accounting, or other acts discreditable to the accounting profession;
(3) violation of a provision of AS 08.04.500 - 08.04.610 or failure to take corrective action to comply with AS 08.04.240(i) within the time allowed under AS 08.04.240(j);
(4) violation of a rule of professional conduct or other regulation adopted by the board;
(5) conviction of a felony under the laws of any state or of the United States;
(6) conviction of any crime, an essential element of which is dishonesty or fraud, under the laws of any state or of the United States;
(7) cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or public accountant in any other state for any cause other than failure to pay a required fee;
(8) suspension or revocation of the right to practice before any state or federal agency;
(9) failure to satisfy the continuing education requirements prescribed by the board under AS 08.04.425, except as conditioned, relaxed, or suspended by the board under AS 08.04.425(c) and (d);
(10) failure to comply with the peer review requirement under AS 08.04.426;
(11) commission of an act in another state for which the holder of the license, practice privilege, or permit would be subject to discipline in this or the other state;
(12) dishonesty, fraud, deceit, or gross negligence by the holder of a license, practice privilege, or permit in the filing or failure to file the income tax returns of the holder of the license, practice privilege, or permit;
(13) violation of professional standards;
(14) performance of any fraudulent act while holding a license, practice privilege, or permit under this chapter; or
(15) a false or misleading statement or verification provided in support of the application of another person for a license or permit under this chapter.
(b) The board shall investigate a complaint made by the board of accountancy, or other regulatory body for the practice of accounting, of another state.
(c) The board may require the holder of a license, practice privilege, or permit who is disciplined under (a) of this section to bear the costs of the disciplinary proceedings.