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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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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