A person may not sign or affix the name of a legal entity to an accounting or financial statement or opinion or report on an accounting or financial statement with wording indicating that the person is a legal entity composed of certified public accountants or public accountants or with wording indicating that the legal entity has expert knowledge in accounting or auditing unless the legal entity holds a current permit, it is practicing under the name on the permit, and its offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380, or unless the legal entity holds an out-of-state exemption.
Section: Previous 08.04.540 08.04.550 08.04.560 08.04.570 08.04.580 08.04.590 08.04.595 08.04.598 08.04.600 08.04.610 08.04.620 08.04.630 08.04.640 08.04.650 NextLast modified: November 15, 2016