Title 08 — Business and Professions
52 chapters · 1,415 sections in this title.
AS 08.04.460 Suspension or revocation of license revokes permit. [Repealed, § 53 ch 16 SLA 2006.]
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[Repealed or reserved.]
AS 08.04.470 Revocation of a firm's permit.
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The board shall revoke the permit of a firm if at any time the firm does not meet the qualifications prescribed by the sections of this chapter under which the firm qualified for the permit.
AS 08.04.480 Grounds for discipline of a firm.
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The board may revoke or suspend the permit of a firm, may revoke, suspend, or refuse to renew its permit, or may censure the firm for any of the causes enumerated in AS 08.04.450 or for any of the following additional causes: (1) the revocation, suspension, or refusal to renew th…
AS 08.04.490 Reinstatement.
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Upon application in writing and after a hearing, the board may issue a new license or allow a practice privilege to an individual whose license or practice privilege has been revoked, or may issue a new permit to a person whose permit has been revoked, or may modify the suspensio…
AS 08.04.495 Fees.
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Article 4. Unlawful Acts and Penalties. The department shall set fees under AS 08.01.065 for examinations, reexaminations, permits, licenses, and practice privileges.
AS 08.04.500 Individual posing as a certified public accountant.
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(a) An individual may not assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant, un…
AS 08.04.505 Issuance of reports.
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Only a person who holds a valid license, practice privilege, or permit may issue a report on behalf of another person or governmental unit. This restriction does not apply to (1) an officer, partner, member, or employee of a firm affixing that person's signature to a statement or…
AS 08.04.510 Firm posing as certified public accountant.
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(a) A firm may not assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that it is composed of certified public accountants, unless the…
AS 08.04.520 Individual posing as public accountant.
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An individual may not assume or use the title or designation “public accountant” or the abbreviation “PA” or other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the individual is a public accountant, unless the individual holds a c…
AS 08.04.530 Firm posing as public accountant.
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A firm may not assume or use the designation “public accountant” or the abbreviation “PA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the firm is composed of public accountants, unless the firm holds a current permit…
AS 08.04.540 Use of deceptive title or abbreviation.
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An individual or firm may not assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” or any other title or designation likely to be confused with “certified public accountant” o…
AS 08.04.550 Corporation may not assume title. [Repealed, § 21 ch 147 SLA 1976. For current law, see AS 08.04.540.]
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[Repealed or reserved.]
AS 08.04.560 Individual may not assume title.
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An individual may not sign or affix any name or any trade or assumed name used by that individual to any accounting or financial statement or opinion or report with any wording indicating that the person is a certified public accountant or public accountant or with any wording in…
AS 08.04.565 Prohibited acts.
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An individual licensed under AS 08.04.105 may not perform attest functions through a firm unless the firm holds a valid permit issued under AS 08.04.240.
AS 08.04.570 Acts not prohibited.
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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 report in reference to the financial affairs of the organization together with any wording designating the position…
AS 08.04.580 §§ 08.04.580 — 08.04.598. Partnership posing as accountants or auditors; use of title with corporate name; use of title with limited liability company name; use of title with name of other legal entity.
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[Repealed or reserved.]
AS 08.04.600 Disclosure of lack of license or permit.
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An individual or firm that does not hold a current license, a current practice privilege, or a current permit may not hold out to the public as a certified public accountant or public accountant by use of those words or abbreviations on any sign, card, or letterhead, or in any ad…
AS 08.04.610 Deceptive use of title or designation by firm.
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A person may not assume or use the title or designation “certified public accountant” or “public accountant” or an abbreviation of them in conjunction with a name indicating or implying that there is a firm, or in conjunction with the designation “and Company,” “and Co.,” “L.L.C.…
AS 08.04.620 Exceptions.
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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 as an assistant to an individual or firm holding a current license, a current practice privilege, or a current permit if the employee or as…
AS 08.04.630 Injunction against unlawful act.
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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 board may apply to the appropriate court for an order enjoining the act. Upon a showing by the board that a person has engaged in the act, the cour…
AS 08.04.640 Penalty.
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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 of not more than $500, or by imprisonment for not more than one year, or by both.
AS 08.04.650 Single act evidence of practice.
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Article 5. Miscellaneous Provisions. 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 name in conjunction with the words “certified public accountant,” or any abbreviation of that p…
AS 08.04.660 Ownership of accountant's working papers.
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Statements, records, schedules, working papers, and memoranda made by a certified public accountant or a public accountant incident to or in the course of professional service to a client, except reports submitted to a client, are the property of the accountant, in the absence of…
AS 08.04.661 Previous licensure.
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A person holding a valid license as a public accountant under former AS 08.04.270 or a person holding a valid permit under former AS 08.04.390 on June 29, 1980, may continue to practice under the conditions imposed by statute and regulation on that date but that person is otherwi…
AS 08.04.662 Confidential communications.
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(a) A license holder, a permit holder, or a practice privilege holder or a partner, an officer, a shareholder, a member, or an employee of a license holder, a permit holder, or a practice privilege holder may not reveal information communicated to the license holder, permit holde…
AS 08.04.670 Construction.
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Article 6. General Provisions. If any provision of this chapter or the application of any provision to any person or to any circumstances is invalid, the remainder is not affected.
AS 08.04.680 Definitions.
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In this chapter, unless the context indicates otherwise, (1) “attest function” means (A) an audit or other engagement, if the performance of the audit or other engagement is established by the Statements on Auditing Standards; (B) a review of a financial statement, if the perform…
AS 08.04.690 Short title.
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This chapter may be cited as the Accountancy Act.