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Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 36. Auditing standards

12 AAC 04.036. Auditing standards

(a) An accountant may not permit his or her name to be associated with financial statements in such a manner as to imply that he or she is acting as an independent public accountant unless he or she has complied with generally accepted auditing standards or can justify departure from them.

(b) Generally accepted auditing standards include, but are not limited to, statements of auditing standards issued by the American Institute of Certified Public Accountants in effect when financial statements are examined.

History: Eff. 1/18/78, Register 64

Authority: AS 08.04.070 (b)

AS 08.04.080

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Last modified 7/05/2006