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An accountant may not issue an opinion on representations in financial statements he or she has examined unless the accountant
(1) discloses any relevant, material fact known to the accountant which is not disclosed in the financial statements; and
(2) discloses any material misstatement contained in the financial statements; and
(3) has exercised that degree of skill which is customary in the profession; and
(4) discloses any deviation in the financial statements from customary accounting procedures.
History: Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106
Authority: AS 08.04.070 (b)
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Last modified 7/05/2006