Made available by Touch N' Go Systems, Inc., and the
Law Offices of James B. Gottstein.

You can also go to The Alaska Legal Resource Center or search the entire website search.

Touch N' Go, the DeskTop In-and-Out Board makes your office run smoother. Visit Touch N' Go's Website to see how.
Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 60. Form of opinions and reports

12 AAC 04.060. Form of opinions and reports

(a) In every report and opinion, an accountant shall clearly state the scope of responsibilities undertaken, all material information used, all audited facts, and when unaudited financial statements are included, the fact that they were not audited.

(b) An accountant shall not permit his or her name to be associated with financial statements unless, with regard to those statements, the accountant has

(1) expressed an unqualified opinion;

(2) expressed a qualified opinion which clearly specifies the reason for the qualification;

(3) expressed an adverse opinion; or

(4) disclaimed an opinion on the statements in a manner which clearly indicates the accountant's reasons for the disclaimer.

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)

AS 08.04.080


Note to HTML Version:

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