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 600. Quality review reporting requirements

12 AAC 04.600. Quality review reporting requirements

(a) To renew a permit to practice under AS 08.04.390 , 08.04.400, or 08.04.420 for a permit period beginning on or after January 1, 2000, a permit holder shall certify that the permit holder has met the quality review requirements of this section or that permit holder is exempt under 12 AAC 04.620.

(b) A permit holder shall indicate on the application for renewal whether the permit holder issued a report on audited or reviewed financial statements during the concluding permit period.

(c) Except as provided in 12 AAC 04.620(b) and (e) of this section, a permit holder who issued a report on audited or reviewed financial statements during the concluding permit period shall

(1) certify that, within the three years before the date of application for permit renewal, the permit holder has undergone a quality review that is acceptable to the board under 12 AAC 04.610;

(2) certify that, during the concluding permit period, the permit holder has remained in good standing with the organization that administered the quality review; and

(3) submit, at the time of application for renewal, the most recent written acceptance report from the organization administering the quality review.

(d) Repealed 11/2/2001.

(e) If a permit holder meets all of the requirements for renewal of the permit except submission of the acceptance report required under (c)(3) of this section, the board will renew the permit if the permit holder signs a statement certifying that the permit holder will comply with the requirements of (f) of this section.

(f) A permit holder whose permit to practice as a certified public accountant was renewed under (e) of this section shall submit the acceptance report required under (c)(3) of this section within 180 days after the permit was renewed. The documentation submitted under this subsection may not be used to satisfy the quality review reporting requirements for subsequent renewal of the permit.

History: Eff. 7/27/97, Register 143; am 11/2/2001, Register 160; am 10/16/2003, Register 168

Authority: AS 08.04.070

AS 08.04.426


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