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Article 1. Board of Public Accountancy.
Sec. 08.04.005. Purpose. - It is the policy of the state and the purpose...
Sec. 08.04.010. Creation of board. - There is created the Board of Public Accountancy.
Sec. 08.04.020. Appointment and qualifications of board. - (a) The board consists of seven members appointed by the...
Sec. 08.04.025. Meetings of board. - The board shall hold a minimum of four meetings a...
Sec. 08.04.030. Removal of members. - The governor shall remove any member of the board whose...
Sec. 08.04.040. Vacancy on board. - A vacancy shall be filled by appointment for the unexpired...
Sec. 08.04.050. Quorum. - A majority of the board constitutes a quorum for the...
Sec. 08.04.055. Executive secretary of board. - (a) The department, in consultation with the board, shall employ...
Sec. 08.04.070. Functions of board. - (a) The board shall elect annually from its members a...
Sec. 08.04.075. Substantial equivalency. - The board shall determine whether the education, examination, and experience...
Sec. 08.04.080. Adoption of rules. - The board may adopt rules of professional conduct to establish...
Article 2. Certified Public Accountants and Practice of Public Accounting.
Sec. 08.04.100. Certificate granted. - The certificate of “Certified Public Accountant” shall be granted by...
Sec. 08.04.105. License for individual to practice as a public accountant. - (a) The board shall issue a license to engage in...
Sec. 08.04.110. Personal requirements. - An applicant for a certified public accountant license shall be...
Sec. 08.04.120. Educational and experience requirements. - (a) The education and experience requirements for an applicant are...
Sec. 08.04.130. Examination. - An applicant shall pass an examination in accounting and reporting,...
Sec. 08.04.150. Qualifications to take examination. - A person is qualified to take the examination for certified...
Sec. 08.04.190. Examination fee. - An applicant shall pay the appropriate fee at the time...
Sec. 08.04.195. Reciprocity with other states. - (a) Notwithstanding AS 08.04.110 - 08.04.190, the board may issue...
Sec. 08.04.200. Use of title “certified public accountant” by individual. - An individual who has a license from the board as...
Sec. 08.04.210. Effect on certificates existing on April 26, 1960. - A person who, on April 26, 1960, held a certificate...
Sec. 08.04.240. Requirements for issuance of a permit to engage in the practice of public accounting; ongoing compliance. - (a) The board shall grant a permit to engage in...
Article 3. Regulation of Accountants.
Sec. 08.04.360. Supervision required. - Each office established or maintained in this state for the...
Sec. 08.04.370. Use of title “certified public accountant” by office of firm. - The title “certified public accountant” or the abbreviation “CPA” may...
Sec. 08.04.410. Inactive license for person not engaged in practice. - Notwithstanding AS 08.04.105 or 08.04.195, an individual holding a license...
Sec. 08.04.420. Practice privileges. - (a) An individual who does not have a license in...
Sec. 08.04.422. Conditions of practice privileges. - An individual with a practice privilege who engages in the...
Sec. 08.04.423. Competency requirement after licensing. - If, at any time after receiving a license, a licensee...
Sec. 08.04.425. Continuing education. - (a) The board shall by regulation prescribe requirements for continuing...
Sec. 08.04.426. Peer review. - (a) The board may require as a condition for renewal...
Sec. 08.04.440. Effect of failure to obtain license or permit. - Failure of an individual or a firm to apply for...
Sec. 08.04.450. Disciplinary power of board; investigations. - (a) In addition to its powers under AS 08.01.075, the...
Sec. 08.04.470. Revocation of a firm's permit. - The board shall revoke the permit of a firm if...
Sec. 08.04.480. Grounds for discipline of a firm. - The board may revoke or suspend the permit of a...
Sec. 08.04.490. Reinstatement. - Upon application in writing and after a hearing, the board...
Sec. 08.04.495. Fees. - The department shall set fees under AS 08.01.065 for examinations,...
Article 4. Unlawful Acts and Penalties.
Sec. 08.04.500. Individual posing as a certified public accountant. - (a) An individual may not assume or use the title...
Sec. 08.04.505. Issuance of reports. - Only a person who holds a valid license, practice privilege,...
Sec. 08.04.510. Firm posing as certified public accountant. - (a) A firm may not assume or use the title...
Sec. 08.04.520. Individual posing as public accountant. - An individual may not assume or use the title or...
Sec. 08.04.530. Firm posing as public accountant. - A firm may not assume or use the designation “public...
Sec. 08.04.540. Use of deceptive title or abbreviation. - An individual or firm may not assume or use the...
Sec. 08.04.560. Individual may not assume title. - An individual may not sign or affix any name or...
Sec. 08.04.565. Prohibited acts. - An individual licensed under AS 08.04.105 may not perform attest...
Sec. 08.04.570. Acts not prohibited. - AS 08.04.560 does not prohibit (1) an officer, employee, partner,...
Sec. 08.04.600. Disclosure of lack of license or permit. - An individual or firm that does not hold a current...
Sec. 08.04.610. Deceptive use of title or designation by firm. - A person may not assume or use the title or...
Sec. 08.04.620. Exceptions. - This chapter does not prohibit (1) an individual who does...
Sec. 08.04.630. Injunction against unlawful act. - Whenever, in the judgment of the board, a person has...
Sec. 08.04.640. Penalty. - A person who violates a provision of AS 08.04.500 -...
Sec. 08.04.650. Single act evidence of practice. - The display or uttering by a person of a card,...
Article 5. Miscellaneous Provisions.
Sec. 08.04.660. Ownership of accountant's working papers. - Statements, records, schedules, working papers, and memoranda made by a...
Sec. 08.04.661. Previous licensure. - A person holding a valid license as a public accountant...
Sec. 08.04.662. Confidential communications. - (a) A license holder, a permit holder, or a practice...
Sec. 08.04.670. Construction. - If any provision of this chapter or the application of...
Article 6. General Provisions.
Sec. 08.04.680. Definitions. - In this chapter, unless the context indicates otherwise, (1) “attest...
Sec. 08.04.690. Short title. - This chapter may be cited as the Accountancy Act.