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Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 183. Attest function hours

12 AAC 04.183. Attest function hours

(a) An applicant's experience must include a minimum of 500 hours of work performing the attest function under the direct supervision of a certified public accountant.

(b) An applicant's 500 hours of work performing the attest function required under (a) of this section must include 400 hours performing the independent audit function, of which 25 hours must be in audit planning.

(c) No more than 100 review hours may be used to satisfy the 500-hour requirement of (a) of this section.

(d) Compilation hours will not be accepted under this section.

(e) Repealed 10/10/2002.

History: Eff. 8/18/90, Register 115; am 11/15/96, Register 140; am 10/10/2002, Register 164

Authority: AS 08.04.070

AS 08.04.120

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Last modified 7/05/2006