Only a person who holds a valid license, practice privilege, or permit may issue a report on behalf of another person or governmental unit. This restriction does not apply to
(1) an officer, partner, member, or employee of a firm affixing that person's signature to a statement or report in reference to the financial affairs of the firm with wording designating the position, title, or office that the person holds in the firm;
(2) an act of a public official or employee in the performance of official duties;
(3) the performance by persons of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports on them.
Structure Alaska Statutes
Title 8. Business and Professions
Article 4. Unlawful Acts and Penalties.
Sec. 08.04.500. Individual posing as a certified public accountant.
Sec. 08.04.505. Issuance of reports.
Sec. 08.04.510. Firm posing as certified public accountant.
Sec. 08.04.520. Individual posing as public accountant.
Sec. 08.04.530. Firm posing as public accountant.
Sec. 08.04.540. Use of deceptive title or abbreviation.
Sec. 08.04.560. Individual may not assume title.
Sec. 08.04.565. Prohibited acts.
Sec. 08.04.570. Acts not prohibited.
Sec. 08.04.600. Disclosure of lack of license or permit.
Sec. 08.04.610. Deceptive use of title or designation by firm.