Alaska Statutes Title 08, Chapter 08.04, Article 03 - Regulation of Accountants

• Sec. 08.04.350 Registration of Offices. [Repealed, Sec. 12 Ch 62 Sla 1988].
  Repealed or Renumbered
• Sec. 08.04.360 Supervision Required.
  Each office established or maintained in this state for the practice of public accounting shall be under the direct supervision of an individual in...
• Sec. 08.04.370 Use of Title "Certified Public Accountant" by Office of Legal Entity.
  The title "certified public accountant" or the abbreviation "CPA" may not be used in connection with an office of a legal entity holding a...
• Sec. 08.04.380 Waiver of Requirements.
  The board may waive the requirements of AS 08.04.240 (a)(4), (b)(5), and (d)(5), 08.04.360, and 08.04.370 if(1) the community has a population of 2,000...
• Sec. 08.04.390 Permit for Individual Practice As a Public Accountant. [Repealed, Sec. 53 Ch 16 Sla 2006].
  Repealed or Renumbered
• Sec. 08.04.400 Permit for Partnership, Limited Liability Company, or Corporate Practice As a Public Accountant. [Repealed, Sec. 53 Ch 16 Sla 2006].
  Repealed or Renumbered
• 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 who is not engaged in the practice of public accounting may maintain the license...
• Sec. 08.04.420 Practice Privileges.
  (a) Except as limited by (b) of this section, an individual who does not have a license in this state, but who is licensed...
• Sec. 08.04.421 Out-Of-state Permits and Exemptions.
  (a) A legal entity that does not have an office in this state, that is authorized to practice public accounting in another state, and...
• Sec. 08.04.422 Conditions of Practice Privileges, Out-Of-state Permits, and Out-Of-state Exemptions.
  An individual with a practice privilege who engages in the practice of public accounting in the state under the practice privilege, a legal entity...
• Sec. 08.04.423 Competency Requirement After Licensing.
  If, at any time after receiving a license, a licensee decides to perform attest functions, the licensee shall meet the competency requirements established by...
• Sec. 08.04.425 Continuing Education.
  (a) The board shall by regulation prescribe requirements for continuing education for individuals with licenses under this chapter. In adopting these regulations, the board...
• Sec. 08.04.426 Quality Review.
  (a) The board may require as a condition for renewal of a license or a permit that the applicant for the renewal undergo a...
• Sec. 08.04.430 Expiration and Renewal. [Repealed, Sec. 49 Ch 94 Sla 1987. for Current Law, See As 08.01.100 ].
  
  Repealed or Renumbered
• Sec. 08.04.440 Effect of Failure to Obtain License or Permit.
  Failure of an individual, partnership, limited liability company, corporation, or other legal entity to apply for a required license or permit or to pay...
• Sec. 08.04.450 Revocation or Suspension of License, Practice Privilege, Permit, or Out-Of-state Exemption.
  (a) In addition to its powers under AS 08.01.075 , the board may revoke, suspend, or refuse to renew a license, practice privilege, permit,...
• Sec. 08.04.460 Suspension or Revocation of License Revokes Permit. [Repealed, Sec. 53 Ch 16 Sla 2006].
  Repealed or Renumbered
• Sec. 08.04.470 Revocation of Permit of Partnership, Limited Liability Company, Corporation, or Other Legal Entity.
  The board shall revoke the permit of a partnership, limited liability company, corporation, or other legal entity if at any time it does not...
• Sec. 08.04.480 Grounds for Censure Of, or the Revocation, Suspension, or Refusal to Renew a Permit For, a Partnership, Limited Liability Company, Corporation, or Other Legal Entity.
  The board may revoke or suspend the permit of a partnership, limited liability company, corporation, or other legal entity, may revoke, suspend, or refuse...
• Sec. 08.04.490 Reinstatement.
  Upon application in writing and after a hearing, the board may issue a new license or allow a practice privilege to an individual whose...
• Sec. 08.04.495 Fees.
  The department shall set fees under AS 08.01.065 for examinations, reexaminations, permits, licenses, and practice privileges.

Last modified: November 15, 2016