Alaska Statutes Title 08, Chapter 08.04, Article 04 - 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 or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation,...
• Sec. 08.04.505 Issuance of Reports.
  Only a person who holds a valid license, practice privilege, permit, or out-of-state exemption may issue a report on financial statements of another person...
• Sec. 08.04.510 Partnership, Limited Liability Company, Corporation, or Other Legal Entity Posing As a Certified Public Accountant.
  (a) A partnership, limited liability company, corporation, or other legal entity may not assume or use the title or designation "certified public accountant" or...
• Sec. 08.04.520 Individual Posing As Public Accountant.
  An individual may not assume or use the title or designation "public accountant" or the abbreviation "PA" or other title, designation, word, letter, abbreviation,...
• Sec. 08.04.530 Partnership, Limited Liability Company, or Corporation Posing As Public Accountant.
  A partnership, limited liability company, or corporation may not assume or use the designation "public accountant" or the abbreviation "PA" or any other title,...
• Sec. 08.04.540 Use of Deceptive Title or Abbreviation.
  An individual, partnership, limited liability company, corporation, or other legal entity may not assume or use the title or designation "certified accountant," "chartered accountant,"...
• Sec. 08.04.550 Corporation May Not Assume Title. [Repealed, Sec. 21 Ch 147 Sla 1976. for Current Law, See As 08.04.540 ].
  
  Repealed or Renumbered
• Sec. 08.04.560 Individual May Not Assume Title.
  An individual may not sign or affix any name or any trade or assumed name used by that individual to any accounting or financial...
• Sec. 08.04.570 Acts Not Prohibited.
  AS 08.04.560 does not prohibit(1) an officer, employee, partner, member, or principal of any organization from affixing that person's signature to any statement or...
• Sec. 08.04.580 Partnership Posing As Accountants or Auditors.
  A person may not sign or affix a partnership name to any accounting or financial statement or opinion or report on any accounting or...
• Sec. 08.04.590 Use of Title With Corporate Name.
  A person may not sign or affix a corporate name to any accounting or financial statement or opinion or report on any accounting or...
• Sec. 08.04.595 Use of Title With Limited Liability Company Name.
  A person may not sign or affix a limited liability company name to an accounting or financial statement or opinion or report on an...
• Sec. 08.04.598 Use of Title With Name of Other Legal Entity.
  A person may not sign or affix the name of a legal entity to an accounting or financial statement or opinion or report on...
• Sec. 08.04.600 Disclosure of Lack of License or Permit.
  An individual, partnership, limited liability company, corporation, or other entity that does not hold a current license, a current practice privilege, a current permit,...
• Sec. 08.04.610 Deceptive Use of Title or Designation by Partnership, Limited Liability Company, Corporation, or Other Legal Entity.
  A person may not assume or use the title or designation "certified public accountant" or "public accountant" or an abbreviation of them, in conjunction...
• Sec. 08.04.620 Exceptions.
  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...
• Sec. 08.04.630 Injunction Against Unlawful Act.
  Whenever, in the judgment of the board, a person has engaged in an act that constitutes a violation of AS 08.04.500 - 08.04.610, the...
• Sec. 08.04.640 Penalty.
  A person who violates a provision of AS 08.04.500 - 08.04.610 is guilty of a misdemeanor and upon conviction is punishable by a fine...
• Sec. 08.04.650 Single Act Evidence of Practice.
  The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's...

Last modified: November 15, 2016