Alaska Administrative Code

(a) Except as otherwise provided in this title for a board, commission, or occupation, if upon receipt by the division of the last document required to complete an application file, the file contains an application form, authorization for release of records form, or verification …

(a) Except as otherwise provided in this title, a document submitted to the division is considered filed as follows: (1) for a document received by electronic mail, facsimile transmission, or hand delivered, the document is considered filed on the date stamped on the document; (2…

For the purposes of AS 08.01.100, if a person licensed by the department or by one of the boards or commissions under AS 08.01.010 was issued a temporary license under AS 25.27.244 and the temporary license was not converted to an annual or biennial license under AS 08 or AS 46.0…

(a) Repealed 5/14/2021. (b) When the child support services agency issues a release, on or before the expiration date of the temporary license issued by the division under AS 25.27.244, the division will issue the initial license or renewal under AS 08 or AS 46.03.375. The effect…

(a) Except as provided in (b) of this section, the effective date of a renewed license will be the date a complete renewal application is filed with the division as determined by 12 AAC 02.920. A complete application includes (1) a completed renewal form; (2) any applicable renew…

If a license is reinstated within 90 days of the upcoming expiration date for that license type, the license expiration date will be set to expire at the end of the next biennial licensing period. Notes 12 AAC 02.945 Eff. 1/5/2024, Register 249, April 2024 Authority:AS 08.01.050 …

Notes 12 AAC 02.950 Eff. 4/24/97, Register 142; repealed 12/16/2001, Register 160 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features wil…

Notes 12 AAC 02.955 Eff. 12/28/97, Register 144; am 5/14/2021, Register 238, July 2021; repealed 12/22/2024, Register 252, January 2025 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the…

(a) The department will issue a temporary license to the spouse of an active duty member of the armed forces of the United States who meets the requirements of AS 08.01.063 and this section, authorizing the holder to practice a profession that is regulated by the department under…

(a) The department will issue a temporary license to a member of the armed forces of the United States who meets the requirements of AS 08.01.064 and this section, authorizing the holder to practice a profession that is regulated by the department under AS 08.01.010 and this titl…

(a) Except as provided in (b) - (j) of this section, the department will audit compliance of licenses with continuing competency requirements in accordance with this section if (1) the licensee is required to meet continuing competency requirements under AS 08 or this title; (2) …

(a) Except as otherwise provided in AS 08 or this title, a license issued under AS 08 will not be renewed or reinstated if the applicant for renewal or reinstatement has not earned the required number of continuing education credits during the concluding licensing period. With th…

As used in this chapter (1) "department" means the Department of Commerce, Community, and Economic Development; (2) "division" means the Division of Corporations, Business and Professional Licensing; (3) "license" means a license, certificate, permit, registration, endorsement, o…

An accountant shall adhere to the Code of Professional Conduct of the American Institute of Certified Public Accountants, AICPA Professional Standards, ET Section, revised as of June 15, 2022, adopted by reference. Notes 12 AAC 04.004 Eff. 1/4/2017, Register 221, April 2017; am 4…

Notes 12 AAC 04.005 Eff. 1/18/78, Register 64; repealed 1/1/2008, Register 184 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will b…

Notes 12 AAC 04.010 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 1/18/78, Register 64; am 4/10/88, Register 106; am 1/1/2008, Register 184; am 10/16/2011, Register 200; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have …

Notes 12 AAC 04.015 Eff. 1/18/78, Register 64; am 4/10/88, Register 106; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly re…

Notes 12 AAC 04.020 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly relea…

Notes 12 AAC 04.030 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106; am 4/28/2005, Register 174; am 1/1/2008, Register 184; am 10/16/2011, Register 200; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently ha…

Notes 12 AAC 04.033 Eff. 1/18/78, Register 64; repealed 12/29/2013, Register 208, January 2014 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison…

Notes 12 AAC 04.036 Eff. 1/18/78, Register 64; repealed 12/29/2013, Register 208, January 2014 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison…

(a) To perform an attest function means to provide any of the following services: (1) an audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS) of the American Institute of Certified Public Accountants, AICPA Professional Standards…

Notes 12 AAC 04.040 Eff. 9/9/72, Register 43; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison feat…

Notes 12 AAC 04.050 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and…

Notes 12 AAC 04.060 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and…

Notes 12 AAC 04.070 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and…

Notes 12 AAC 04.080 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 2/10/78, Register 64; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and …

Notes 12 AAC 04.090 Repealed 1/27/81. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compa…

Notes 12 AAC 04.100 Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/28/2005, Register 174; am 1/1/2008, Register 184; am 10/16/2011, Register 200; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available.…

Notes 12 AAC 04.110 Eff. 9/9/72, Register 43; am 4/10/88, Register 106; repealed 1/4/2017, Register 221, April 2017 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly rel…

Notes 12 AAC 04.120 Repealed 1/27/81. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compa…

The board will hold at least four meetings each year at times and places designated by the board. Notes 12 AAC 04.130 Eff. 9/9/72, Register 43; am 4/18/82, Register 82; am 12/29/2013, Register 208, January 2014 Authority:AS 08.04.070 State regulations are updated quarterly; we cu…

The president or a majority of the members of the board may determine the need for a special meeting. The president or the board majority may designate the time and place for a special meeting under this section. Notes 12 AAC 04.140 Eff. 9/9/72, Register 43; am 4/12/2024, Registe…

(a) The executive secretary shall carry out the administrative functions of the board necessary to complete the duties and responsibilities described in (c) of this section. The executive secretary may use the working title "executive administrator." (b) The qualifications of the…

Notes 12 AAC 04.150 Repealed 2/10/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compa…

(a) An individual may not practice, attempt to practice, or offer to practice public accountancy in the state without a current license as a certified public accountant (CPA). The board may issue a license to an applicant who has a principal place of business or residence in the …

The board may refuse to grant a license to an applicant for the same reasons that the board may impose disciplinary sanctions under 12 AAC 04.520 upon the holder of a license. Notes 12 AAC 04.155 Eff. 1/1/2008, Register 184; am 4/12/2024, Register 250, July 2024 Authority:AS 08.0…

(a) An applicant shall submit names of at least three individuals who can vouch for the applicant's good moral character. The board will, in its discretion, make other inquiries it considers appropriate to satisfy itself that the applicant is of good moral character. (b) Repealed…

(a) An applicant for licensure under this chapter shall submit to the board (1) a report of the applicant's criminal history obtained by request to the Department of Public Safety for a report of state criminal justice information under AS 12.62.005 - 12.62.200; and (2) an equiva…

(a) An applicant who holds a license in good standing to practice public accounting issued by another state may apply for a license to engage in the practice of public accounting in the state. The applicant(1) must comply with the standards of practice set out under AS 08.04 and …

Notes 12 AAC 04.170 Eff. 9/9/72, Register 43; am 1/27/81, Register 76; am 4/10/88, Register 106; repealed 2/23/95, Register 133 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…

An applicant for licensure by examination to practice public accounting must (1) meet the requirements of AS 08.04 and this section; (2) have a current or intended principal place of business in the state; (3) submit to the department (A) a complete notarized application on a for…

(a) An applicant for initial issuance of a license under this chapter must show that the applicant has had two years of experience. Under this subsection, an applicant's acceptable experience (1) includes providing any type of service or advice involving the use of (A) accounting…

Notes 12 AAC 04.181 Eff. 8/18/90, Register 115; am 2/2/94, Register 129; am 1/1/2008, Register 184; am 5/9/2009, Register 190; am 10/16/2011, Register 200; repealed 12/25/2015, Register 216, January 2016 Authority:AS 08.04.070 AS 08.04.120 State regulations are updated quarterly;…

Notes 12 AAC 04.183 Eff. 8/18/90, Register 115; am 11/15/96, Register 140; am 10/10/2002, Register 164; am 1/1/2008, Register 184; am 10/16/2011, Register 200; repealed 12/25/2015, Register 216, January 2016 Authority:AS 08.04.070 AS 08.04.120 State regulations are updated quarte…

(a) The board will issue a temporary military courtesy license to an active duty military member or spouse of an active duty military member of the armed forces of the United States to practice as a certified public accountant who meets the requirements of AS 08.01.063 and this s…

(a) Repealed 2/2/94. (b) As used in AS 08.04.120, an accounting concentration consists of not less than (1) 24 semester credit hours or 36 quarter credit hours in subjects such as (A) accounting principles; (B) intermediate accounting; (C) income tax; (D) cost accounting; (E) aud…

(a) Repealed 5/28/81. (b) An applicant for a certified public accountant examination or license shall arrange for the submission of a transcript or transcripts from colleges or universities necessary to verify that the applicant meets the appropriate education requirements of 12 …

To renew a license to engage in the practice of public accounting, a licensee must submit the applicable renewal fee required in 12 AAC 02.340 and a complete renewal application on a form provided by the department. The renewal application must include certification that the lice…

(a) Each applicant must submit (1) a complete application on forms provided by the department; (2) the applicable fees established in 12 AAC 02.340; (3) proof of meeting the requirements in AS 08.04.150 and 12 AAC 04.187; and (4) if applying under AS 08.04.150(1)(c), verification…