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Title 12 . Professional and Vocational Regulations
Chapter 4 . Big Game Guides and Transporters
Section 185. Education defined for certified public accountant applicants

12 AAC 04.185. Education defined for certified public accountant applicants

(a) Repealed 2/2/94.

(b) As used in AS 08.04.120 , an accounting concentration consists of not less than

(1) 24 semester credit hours or 36 quarter credit hours in subjects such as

(A) accounting principles;

(B) intermediate accounting;

(C) income tax;

(D) cost accounting;

(E) auditing;

(F) advanced accounting; or

(G) accounting theory;

(2) three semester credit hours or five quarter credit hours of business law;

(3) three semester credit hours or five quarter credit hours of economics; and

(4) three semester credit hours or five quarter credit hours of

(A) statistics;

(B) computer science; or

(C) algebra, calculus, or mathematics.

(c) Repealed 2/2/94.

(d) Repealed 2/2/94.

(e) As used in AS 08.04.120 , "a college or university acceptable to the board" means

(1) the University of Alaska;

(2) a college or university accredited by a regional accrediting association that is recognized by the University of Alaska; or

(3) a foreign college or university whose degree program has been evaluated by an approved credentials evaluation service and determined to be equivalent to the degree program of an institution acceptable under (1) or (2) of this subsection; an approved credentials evaluation service must be

(A) a member of the National Association of Credentials Evaluation Services, Inc.; or

(B) recognized by the University of Alaska.

History: Eff. 1/18/78, Register 64; am 11/9/85, Register 96; am 2/2/94, Register 129; am 5/4/96, Register 138

Authority: AS 08.04.070

AS 08.04.120


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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