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Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 40. Use of work of others

12 AAC 04.040. Use of work of others

No accountant may express an opinion on financial statements which is based in part upon work performed by another accountant unless

(1) such work was performed in accordance with generally accepted auditing standards; and

(2) employed generally accepted accounting principles; and

(3) was performed by an independent accountant as defined in 12 AAC 04.010.

History: Eff. 9/9/72, Register 43

Authority: AS 08.04.070 (b)

AS 08.04.080


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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