This chapter does not prohibit
(1) an individual who does not hold a current license or practice privilege from serving as an employee of or as an assistant to an individual or firm holding a current license, a current practice privilege, or a current permit if the employee or assistant does not use the employee's or assistant's name in connection with an accounting or financial statement;
(2) an individual who holds a valid license or equivalent authorization in another state from indicating that the individual is entitled to use the title “certified public accountant,” but the individual may not indicate that services are available to the public unless the individual holds a current license or practice privilege issued under this chapter;
(3) a holder of a certificate, license, or degree from a foreign country that entitles the holder to practice public accounting or the equivalent in the foreign country from providing professional services to the government of the country issuing the license, a business whose principal office is located in the foreign country, or a person who is a resident of the foreign country, if the holder of the certificate, license, or degree issued by the foreign country does not perform attest functions, or issue a report regarding an individual, firm, or government of the state, and uses only the title or designation permitted under the certificate, license, or degree issued by the foreign country followed by an English translation.
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.