Title 08 — Business and Professions
52 chapters · 1,415 sections in this title.
AS 08.04.080 Adoption of rules.
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The board may adopt rules of professional conduct to establish and maintain a high standard of integrity and dignity in the profession of public accounting. At least 30 days before the adoption of any rule or amendment, the board shall send a notice of the proposed rule or amendm…
AS 08.04.085 Regulations regarding attest functions. [Repealed, § 42 ch 67 SLA 2010.]
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[Repealed or reserved.]
AS 08.04.090 Applicability of Administrative Procedure Act. [Repealed, § 15 ch 82 SLA 1980. For current law, see AS 08.01.090.]
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Article 2. Certified Public Accountants and Practice of Public Accounting.
AS 08.04.100 Certificate granted.
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The certificate of “Certified Public Accountant” shall be granted by the board to any person who meets the requirements of AS 08.04.110 — 08.04.130. The holder of a certificate issued under this section is not authorized to engage in the practice of public accounting in the state…
AS 08.04.105 License for individual to practice as a public accountant.
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(a) The board shall issue a license to engage in the practice of public accounting to an individual who meets the requirements of AS 08.04.110 — 08.04.130. The license is valid for the remainder of the biennial licensing period during which the initial license was granted. (b) Th…
AS 08.04.110 Personal requirements.
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An applicant for a certified public accountant license shall be of good moral character.
AS 08.04.120 Educational and experience requirements.
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(a) The education and experience requirements for an applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board and additional semester hours or post-baccalaureate study so that the total educational program includes at lea…
AS 08.04.130 Examination.
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An applicant shall pass an examination in accounting and reporting, in auditing, and in other related subjects that the board determines appropriate. The examination shall be designated in advance by the board as the examination for the license of certified public accountant. The…
AS 08.04.140 Frequency of examination [Repealed by § 3, ch. 139, SLA 2003.]
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[Repealed or reserved.]
AS 08.04.150 Qualifications to take examination.
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A person is qualified to take the examination for certified public accountants if the person either (1) has a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board with (A) an accounting concentration or the equivalent, as defined in …
AS 08.04.160 Re-examination. [Repealed by § 3, ch. 139, SLA 2003.]
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[Repealed or reserved.]
AS 08.04.170 Examination standards. [Repealed by § 3, ch. 139, SLA 2003.]
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[Repealed or reserved.]
AS 08.04.180 Prior applicants.
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[Repealed or reserved.]
AS 08.04.190 Examination fee.
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An applicant shall pay the appropriate fee at the time of application for examination or reexamination.
AS 08.04.195 Reciprocity with other states.
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(a) Notwithstanding AS 08.04.110 — 08.04.190, the board may issue a license to engage in the practice of public accounting to an applicant who holds a license, or its equivalent, issued by another state if the applicant (1) passed the Uniform Certified Public Accountant Examinati…
AS 08.04.200 Use of title “certified public accountant” by individual.
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An individual who has a license from the board as a certified public accountant or holds a practice privilege shall be known as a certified public accountant and may use the abbreviation “CPA.”
AS 08.04.210 Effect on certificates existing on April 26, 1960.
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A person who, on April 26, 1960, held a certificate as a certified public accountant issued under the laws of the Territory or State of Alaska is not required to obtain a license under this chapter but is otherwise subject to this chapter. Certificates issued before April 26, 196…
AS 08.04.220 Certification of foreign accountants. [Repealed, § 15 ch 82 SLA 1980.]
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[Repealed or reserved.]
AS 08.04.230 Registration of foreign accountants. [Repealed, § 2 ch 147 SLA 1976.]
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[Repealed or reserved.]
AS 08.04.240 Requirements for issuance of a permit to engage in the practice of public accounting; ongoing compliance.
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(a) The board shall grant a permit to engage in the practice of public accounting to a firm with an office in the state that applies to the board as a firm of certified public accountants if the firm meets the following requirements: (1) more than one-half of the ownership of the…
AS 08.04.250 Requirements for registration. [Repealed, § 4 ch 147 SLA 1976.]
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[Repealed or reserved.]
AS 08.04.260 Temporary certificate as certified public accountant. [Repealed, § 7 ch 66 SLA 1997.]
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[Repealed or reserved.]
AS 08.04.270 Secs. 08.04.270 — 08.04.340. Public accountants. [Repealed, § 15 ch 82 SLA 1980.]
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Article 3. Regulation of Accountants.
AS 08.04.350 Registration of offices. [Repealed, § 12 ch 62 SLA 1988.]
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[Repealed or reserved.]
AS 08.04.360 Supervision required.
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Each office established or maintained in this state for the practice of public accounting shall be under the direct supervision of an individual who holds a license issued under this chapter. The supervisor may be a sole proprietor, partner, principal, member, or staff employee. …
AS 08.04.370 Use of title “certified public accountant” by office of firm.
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The title “certified public accountant” or the abbreviation “CPA” may not be used in connection with an office of a firm holding a permit unless the supervision requirement of AS 08.04.360 is satisfied.
AS 08.04.380 Waiver of requirements.
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[Repealed or reserved.]
AS 08.04.390 Permit for individual practice as a public accountant. [Repealed, § 53 ch 16 SLA 2006.]
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[Repealed or reserved.]
AS 08.04.400 Permit for partnership, limited liability company, or corporate practice as a public accountant. [Repealed, § 53 ch 16 SLA 2006.]
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[Repealed or reserved.]
AS 08.04.410 Inactive license for person not engaged in practice.
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Notwithstanding AS 08.04.105 or 08.04.195, an individual holding a license who is not engaged in the practice of public accounting may maintain the license in good standing by notifying the board that the individual is inactive and paying the required fee.
AS 08.04.420 Practice privileges.
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(a) An individual who does not have a license in this state, but who is licensed to practice public accounting in another state and whose principal place of business for the practice of public accounting is in the other state may engage in the practice of public accounting in thi…
AS 08.04.421 Out-of-state permits and exemptions.
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[Repealed or reserved.]
AS 08.04.422 Conditions of practice privileges.
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An individual with a practice privilege who engages in the practice of public accounting in the state under the practice privilege, a firm with a permit that engages in the practice of public accounting in this state, and a firm that hires an individual with a practice privilege …
AS 08.04.423 Competency requirement after licensing.
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If, at any time after receiving a license, a licensee decides to perform attest functions, the licensee shall meet the competency requirements established by the board by regulation.
AS 08.04.425 Continuing education.
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(a) The board shall by regulation prescribe requirements for continuing education for individuals with licenses under this chapter. In adopting these regulations, the board may (1) use and rely upon guidelines and pronouncements with respect to continuing education issued by reco…
AS 08.04.426 Peer review.
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(a) The board may require as a condition for renewal of a license or a permit that the applicant for the renewal provide evidence of enrollment in a peer review program approved by the board by regulation. (b) [Repealed, § 44 ch 5 SLA 2022.] (c) The board shall adopt the regulati…
AS 08.04.430 Expiration and renewal. [Repealed, § 49 ch 94 SLA 1987. For current law, see AS 08.01.100.]
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[Repealed or reserved.]
AS 08.04.440 Effect of failure to obtain license or permit.
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Failure of an individual or a firm to apply for a required license or permit or to pay a required fee within (1) three years from the expiration date of the license or permit last obtained or renewed, or (2) three years from the date the person was granted a license or permit as …
AS 08.04.450 Disciplinary power of board; investigations.
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(a) In addition to its powers under AS 08.01.075, the board may revoke, suspend, or refuse to renew a license, practice privilege, or permit, may censure a holder of a license, practice privilege, or permit, or may require a holder of a license, practice privilege, or permit to u…
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…