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Alaska Administrative Code
Title 12 . Professional and Vocational Regulations
Chapter 4 . Board of Public Accountancy

Chapter 4. Board of Public Accountancy

Section 5 . Integrity and objectivity
Section 10 . Independence
Section 15 . Competence
Section 20 . Confidential relationship
Section 30 . Contingent fees
Section 33 . Accounting principles
Section 36 . Auditing standards
Section 40 . Use of work of others
Section 50 . Responsibility and disclosure
Section 60 . Form of opinions and reports
Section 70 . Forecasts
Section 80 . Advertising
Section 90 . (Repealed)
Section 100 . Commissions
Section 110 . Services performed by employees
Section 120 . (Repealed)
Section 130 . Meetings
Section 140 . Special meeting
Section 150 . (Repealed)
Section 160 . References
Section 170 . (Repealed)
Section 180 . Documentation of experience
Section 181 . Work experience points
Section 183 . Attest function hours
Section 185 . Education defined for certified public accountant applicants
Section 187 . Education verified
Section 190 . Application for examination
Section 193 . Review of application
Section 195 . Qualifications for examination
Section 200 . Examination
Section 205 . Examination transition to computer-based testing
Section 210 . (Repealed)
Section 220 . (Repealed)
Section 230 . (Repealed)
Section 235 . Reexamination
Section 240 . (Repealed)
Section 250 . Registration
Section 260 . Roster
Section 270 . (Repealed)
Section 280 . Out-of-state CPA permit
Section 300 . Hours of continuing education required
Section 310 . Computation of nonacademic continuing education hours
Section 320 . Computation of academic continuing education hours
Section 330 . Challenged courses
Section 340 . Approved subjects
Section 350 . Nonacademic program criteria
Section 360 . Approved nonacademic continuing education programs
Section 370 . Individual study
Section 380 . Instructor or discussion leader
Section 390 . Publications
Section 400 . Report of continuing education
Section 410 . "Reasonable cause or excusable neglect" defined
Section 420 . Applicability of continuing education requirement
Section 430 . Inactive permits
Section 440 . Reinstatement of lapsed permit
Section 500 . Purpose of disciplinary guidelines
Section 510 . Violations
Section 520 . Disciplinary guidelines
Section 530 . Definitions for disciplinary guidelines
Section 600 . Quality review reporting requirements
Section 610 . Approved quality review programs
Section 620 . Exceptions to quality review reporting requirements
Section 630 . Special quality review reporting requirements
Section 690 . Definitions related to quality review
Section 900 . Complaints
Section 920 . Current address
Section 930 . Articles of incorporation and articles of organization
Section 940 . Use of title "enrolled agent"
Section 990 . Definitions

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The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006