Chapter

Accountants

AS 08.04.005— Purpose
AS 08.04.010— Creation of board
AS 08.04.020— Appointment and qualifications of board
AS 08.04.025— Meetings of board
AS 08.04.030— Removal of members
AS 08.04.040— Vacancy on board
AS 08.04.050— Quorum
AS 08.04.055— Executive secretary of board
AS 08.04.060— Employment of personnel. [Repealed, § 3 ch 59 SLA 1966.]
AS 08.04.070— Functions of board
AS 08.04.075— Substantial equivalency
AS 08.04.080— Adoption of rules
AS 08.04.085— Regulations regarding attest functions. [Repealed, § 42 ch 67 SLA 2010.]
AS 08.04.090— Applicability of Administrative Procedure Act. [Repealed, § 15 ch 82 SLA 1980. For current law, see AS 08.01.090.]
AS 08.04.100— Certificate granted
AS 08.04.105— License for individual to practice as a public accountant
AS 08.04.110— Personal requirements
AS 08.04.120— Educational and experience requirements
AS 08.04.130— Examination
AS 08.04.140— Frequency of examination [Repealed by § 3, ch. 139, SLA 2003.]
AS 08.04.150— Qualifications to take examination
AS 08.04.160— Re-examination. [Repealed by § 3, ch. 139, SLA 2003.]
AS 08.04.170— Examination standards. [Repealed by § 3, ch. 139, SLA 2003.]
AS 08.04.180— Prior applicants
AS 08.04.190— Examination fee
AS 08.04.195— Reciprocity with other states
AS 08.04.200— Use of title “certified public accountant” by individual
AS 08.04.210— Effect on certificates existing on April 26, 1960
AS 08.04.220— Certification of foreign accountants. [Repealed, § 15 ch 82 SLA 1980.]
AS 08.04.230— Registration of foreign accountants. [Repealed, § 2 ch 147 SLA 1976.]
AS 08.04.240— Requirements for issuance of a permit to engage in the practice of public accounting; ongoing compliance
AS 08.04.250— Requirements for registration. [Repealed, § 4 ch 147 SLA 1976.]
AS 08.04.260— Temporary certificate as certified public accountant. [Repealed, § 7 ch 66 SLA 1997.]
AS 08.04.350— Registration of offices. [Repealed, § 12 ch 62 SLA 1988.]
AS 08.04.360— Supervision required
AS 08.04.370— Use of title “certified public accountant” by office of firm
AS 08.04.380— Waiver of requirements
AS 08.04.390— Permit for individual practice as a public accountant. [Repealed, § 53 ch 16 SLA 2006.]
AS 08.04.400— Permit for partnership, limited liability company, or corporate practice as a public accountant. [Repealed, § 53 ch 16 SLA 2006.]
AS 08.04.410— Inactive license for person not engaged in practice
AS 08.04.420— Practice privileges
AS 08.04.421— Out-of-state permits and exemptions
AS 08.04.422— Conditions of practice privileges
AS 08.04.423— Competency requirement after licensing
AS 08.04.425— Continuing education
AS 08.04.426— Peer review
AS 08.04.430— Expiration and renewal. [Repealed, § 49 ch 94 SLA 1987. For current law, see AS 08.01.100.]
AS 08.04.440— Effect of failure to obtain license or permit
AS 08.04.450— Disciplinary power of board; investigations
AS 08.04.460— Suspension or revocation of license revokes permit. [Repealed, § 53 ch 16 SLA 2006.]
AS 08.04.470— Revocation of a firm's permit
AS 08.04.480— Grounds for discipline of a firm
AS 08.04.490— Reinstatement
AS 08.04.495— Fees
AS 08.04.500— Individual posing as a certified public accountant
AS 08.04.505— Issuance of reports
AS 08.04.510— Firm posing as certified public accountant
AS 08.04.520— Individual posing as public accountant
AS 08.04.530— Firm posing as public accountant
AS 08.04.540— Use of deceptive title or abbreviation
AS 08.04.550— Corporation may not assume title. [Repealed, § 21 ch 147 SLA 1976. For current law, see AS 08.04.540.]
AS 08.04.560— Individual may not assume title
AS 08.04.565— Prohibited acts
AS 08.04.570— Acts not prohibited
AS 08.04.600— Disclosure of lack of license or permit
AS 08.04.610— Deceptive use of title or designation by firm
AS 08.04.620— Exceptions
AS 08.04.630— Injunction against unlawful act
AS 08.04.640— Penalty
AS 08.04.650— Single act evidence of practice
AS 08.04.660— Ownership of accountant's working papers
AS 08.04.661— Previous licensure
AS 08.04.662— Confidential communications
AS 08.04.670— Construction
AS 08.04.680— Definitions
AS 08.04.690— Short title