(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 Examination of the American Institute of Certified Public Accountants in order to receive the applicant’s initial license from the other state;
(2) has four years of experience outside the state in the practice of public accounting or meets equivalent requirements established by the board by regulation; the four years must occur after the applicant passes the examination required in (1) of this subsection and within the 10 years immediately preceding the applicant’s application under this chapter;
(3) is not the subject of review procedures, disciplinary proceedings, or unresolved complaints related to the applicant’s license from another state; and
(4) is of good moral character.
(b) An applicant for the initial issuance of a license under this section shall list in the application all states where the applicant has applied for or holds a license, or its equivalent, and shall notify the board in writing within 30 days after a denial, revocation, or suspension of a license, or the equivalent, by another state.
(c) The board may by regulation establish the education and continuing education requirements for the issuance of a license under this section.
(d) The board may renew a license issued under this section if the licensee
(1) maintains all of the licensee’s offices as required by AS 08.04.360 — 08.04.380;
(2) complies with the continuing education requirements established under (c) of this section; and
(3) complies with the requirements of this chapter.
Other Sections in this Chapter:
- Sec. 08.04.005. Purpose.
- Sec. 08.04.010. Creation of board.
- Sec. 08.04.020. Appointment and qualifications of board.
- Sec. 08.04.025. Meetings of board.
- Sec. 08.04.030. Removal of members.
- Sec. 08.04.040. Vacancy on board.
- Sec. 08.04.050. Quorum.
- Sec. 08.04.055. Executive secretary of board.
- Sec. 08.04.070. Functions of board.
- Sec. 08.04.075. Substantial equivalency.
- Sec. 08.04.080. Adoption of rules.
- Sec. 08.04.100. Certificate granted.
- Sec. 08.04.105. License for individual to practice as a public accountant.
- Sec. 08.04.110. Personal requirements.
- Sec. 08.04.120. Educational and experience requirements.
- Sec. 08.04.130. Examination.
- Sec. 08.04.150. Qualifications to take examination.
- Sec. 08.04.180. Prior applicants.
- Sec. 08.04.190. Examination fee.
- Sec. 08.04.200. Use of title “certified public accountant” by individual.
- Sec. 08.04.210. Effect on certificates existing on April 26, 1960.
- Sec. 08.04.240. Application of partnerships, limited liability companies, corporations, and other legal entities for permits.
- Sec. 08.04.360. Supervision required.
- Sec. 08.04.370. Use of title “certified public accountant” by office of legal entity.
- Sec. 08.04.380. Waiver of requirements.
- Sec. 08.04.410. Inactive license for person not engaged in practice.
- Sec. 08.04.420. Practice privileges.
- Sec. 08.04.422. Conditions of practice privileges, out-of-state permits, and out-of-state exemptions.
- Sec. 08.04.425. Continuing education.
- Sec. 08.04.440. Effect of failure to obtain license or permit.
- Sec. 08.04.450. Revocation or suspension of license, practice privilege, permit, or out-of-state exemption.
- Sec. 08.04.470. Revocation of permit of partnership, limited liability company, corporation, or other legal entity.
- Sec. 08.04.480. Grounds for censure of, or the revocation, suspension, or refusal to renew a permit for, a partnership, limited liability company, corporation, or other legal entity.
- Sec. 08.04.490. Reinstatement.
- Sec. 08.04.495. Fees.
- Sec. 08.04.500. Individual posing as a certified public accountant.
- Sec. 08.04.505. Issuance of reports.
- Sec. 08.04.510. Partnership, limited liability company, corporation, or other legal entity posing as a certified public accountant.
- Sec. 08.04.520. Individual posing as public accountant.
- Sec. 08.04.530. Partnership, limited liability company, or corporation posing as public accountant.
- Sec. 08.04.540. Use of deceptive title or abbreviation.
- Sec. 08.04.560. Individual may not assume title.
- Sec. 08.04.570. Acts not prohibited.
- Sec. 08.04.580. Partnership posing as accountants or auditors.
- Sec. 08.04.590. Use of title with corporate name.
- Sec. 08.04.595. Use of title with limited liability company name.
- Sec. 08.04.598. Use of title with name of other legal entity.
- Sec. 08.04.600. Disclosure of lack of license or permit.
- Sec. 08.04.610. Deceptive use of title or designation by partnership, limited liability company, corporation, or other legal entity.
- Sec. 08.04.620. Exceptions.
- Sec. 08.04.630. Injunction against unlawful act.
- Sec. 08.04.640. Penalty.
- Sec. 08.04.650. Single act evidence of practice.
- Sec. 08.04.660. Ownership of accountant’s working papers.
- Sec. 08.04.662. Confidential communications.
- Sec. 08.04.670. Construction.
- Sec. 08.04.680. Definitions.
- Sec. 08.04.690. Short title.