reglab/housing_qa huggingface dataset:
AK Stat § 08.04.420 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.420. Practice privileges.

(a) Except as limited by (b) of this section, an individual who does not have a license in this state, but who is licensed to practice public accounting in another state and whose principal place of business for the practice of public accounting is in the other state may engage in the practice of public accounting in this state under a practice privilege if the state in which the individual is licensed to practice public accounting (1) requires as a condition of licensure that an individual (A) have at least 150 semester hours of college education, including a baccalaureate or higher degree conferred by a college or university; (B) achieve a passing grade on the Uniform Certified Public Accountant Examination; and (C) possess at least one year of experience, which includes providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills; the experience may be obtained through practice with the government, industry, colleges, universities, or the public; or (2) does not require as a condition of licensure that an individual satisfy the requirements of (1) of this subsection, but the individual's qualifications are substantially equivalent to the requirements of (1) of this subsection; however, for the purposes of this paragraph, the education of an individual who holds a valid license to practice public accounting that is issued by another state before January 1, 2013, and who passes the Uniform Certified Public Accountant Examination before January 1, 2013, is exempt from the education requirement identified in (1)(A) of this subsection. (b) Unless the individual is a sole practitioner, if an individual who engages in the practice of public accounting under a practice privilege under (a) of this section performs designated functions for a client whose home office is in this state, the individual may only provide the designated functions through a legal entity that has a permit. (c) An individual who may engage in the practice of public accounting in this state under (a) or (b) of this section is not required to provide a notice to the board, to pay a fee to the board, or to submit documentation to the board in order to engage in the practice of public accounting in this state. The person may engage in the practice of public accounting by mail, by telephone, by electronic means, or in person.
AK Stat § 08.04.422 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.422. Conditions of practice privileges, out-of-state permits, and out-of-state exemptions.

An individual with a practice privilege who engages in the practice of public accounting in the state under the practice privilege, a legal entity with a permit or exemption under AS 08.04.421 who engages in the practice of public accounting in this state under the permit or exemption, and a legal entity that hires an individual with a practice privilege shall (1) consent to the personal and subject matter jurisdiction and disciplinary authority of the board; (2) agree to comply with this chapter, including the regulations adopted by the board; (3) agree that the individual or legal entity will stop offering to engage or engaging in the practice of public accounting, whether individually or on behalf of a legal entity, if the license from the state of the individual's or legal entity's principal place of business becomes invalid; and (4) consent to the appointment of the state board that issued the individual's license as the individual's or legal entity's agent for service of process in a court action or in another proceeding against the individual or legal entity that arises out of a transaction or an operation connected with or incidental to the individual's or legal entity's engagement in the practice of public accounting.
AK Stat § 08.04.423 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.423. Competency requirement after licensing.

If, at any time after receiving a license, a licensee decides to perform attest functions, the licensee shall meet the competency requirements established by the board by regulation.
AK Stat § 08.04.425 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.425. Continuing education.

(a) The board shall by regulation prescribe requirements for continuing education for individuals with licenses under this chapter. In adopting these regulations, the board may (1) use and rely upon guidelines and pronouncements with respect to continuing education issued by recognized educational and professional associations in the field; and (2) prescribe content, duration, and organization of courses or programs that will satisfy the continuing education requirements. (b) Each application for renewal of a license to practice as a certified public accountant by an individual who has held a license as a certified public accountant for two years or more shall be accompanied or supported by documents or other evidence indicating satisfaction of the continuing education requirements prescribed by the board during the two years immediately preceding the application. (c) Failure by an applicant for renewal of a license to furnish the evidence required under (b) of this section constitutes grounds for revocation, suspension, or refusal to renew the license under AS 08.04.450 unless the board determines that failure to have been due to reasonable cause or excusable neglect. However, the board may renew a license despite failure to furnish evidence of satisfaction of the continuing education requirements established under (a) of this section if the applicant agrees to follow a particular program or schedule of continuing education prescribed by the board. (d) In adopting regulations under (a) of this section, or in issuing individual orders under (c) of this section, the board (1) shall consider (A) the accessibility of applicants to the continuing education courses or programs that it may require; and (B) any impediments to interstate practice of public accounting that may result from differences in continuing education requirements prescribed by other states; and (2) may relax or suspend the continuing education requirements (A) for applicants who certify that they do not intend to engage in the practice of public accounting; or (B) in instances of individual hardship.
AK Stat § 08.04.426 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.426. Quality review.

(a) The board may require as a condition for renewal of a license or a permit that the applicant for the renewal undergo a quality review conducted as required by the board by regulation. (b) The quality review under (a) of this section must include verification that the reviewing individual meets the competency requirements set out in the professional standards established by the board for the services. In this subsection, “reviewing individual” means the individual who is responsible for supervising and signing off on or authorizing another individual to sign off on attest functions performed by the applicant. (c) The board shall adopt the regulations under (a) of this section in a reasonable time before the regulations are scheduled to become effective. (d) The regulations adopted under (a) of this section may require that (1) an applicant demonstrate that the applicant has undergone a quality review that is a satisfactory equivalent to the quality review under (a) of this section; (2) the quality reviews be subject to supervision by an oversight body established or approved by the board; (3) the quality reviews be operated and the documents be maintained in a manner that is designed to preserve confidentiality; and (4) the board or another person, except for the oversight body authorized by (2) of this subsection, may not access the documents furnished or generated in the course of the quality review. (e) An oversight body required by (d)(2) of this section shall (1) periodically report to the board on the effectiveness of the quality review program it is supervising; and (2) provide the board with a list of the applicants who have participated in a quality review program that is satisfactory to the board.
AK Stat § 08.04.440 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.440. Effect of failure to obtain license or permit.

Failure of an individual, partnership, limited liability company, corporation, or other legal entity to apply for a required license or permit or to pay a required fee within (1) three years from the expiration date of the license or permit last obtained or renewed, or (2) three years from the date the person was granted a license or permit as a public accountant valid under AS 08.04.661 deprives the individual, partnership, limited liability company, corporation, or other legal entity of the right to a license or permit or renewal of a license or permit unless the board determines that the failure is excusable. In case of excusable failure, the fee for a license or permit or renewal of a license or permit under this section may not exceed three times one year's portion of the fee that would have otherwise been required for the license, permit, or renewal.
AK Stat § 08.04.450 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.450. Revocation or suspension of license, practice privilege, permit, or out-of-state exemption.

(a) In addition to its powers under AS 08.01.075, the board may revoke, suspend, or refuse to renew a license, practice privilege, permit, or out-of-state exemption, or may censure a holder of a license, practice privilege, permit, or out-of-state exemption, for (1) fraud or deceit in obtaining a license or permit required by this chapter; (2) dishonesty or gross negligence in the practice of public accounting, or other acts discreditable to the accounting profession; (3) violation of a provision of AS 08.04.500 - 08.04.610 or failure to take corrective action to comply with AS 08.04.240(i) within the time allowed under AS 08.04.240(j); (4) violation of a rule of professional conduct or other regulation adopted by the board; (5) conviction of a felony under the laws of any state or of the United States; (6) conviction of any crime, an essential element of which is dishonesty or fraud, under the laws of any state or of the United States; (7) cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or public accountant in any other state for any cause other than failure to pay a required fee; (8) suspension or revocation of the right to practice before any state or federal agency; (9) failure to satisfy the continuing education requirements prescribed by the board under AS 08.04.425, except as conditioned, relaxed, or suspended by the board under AS 08.04.425(c) and (d); (10) failure to satisfactorily complete a quality review requirement under AS 08.04.426; or (11) committing an act in another state for which the holder of the license, practice privilege, permit, or out-of-state exemption would be subject to discipline in this or the other state. (b) The board shall investigate a complaint made by the board of accountancy, or other regulatory body for the practice of accounting, of another state.
AK Stat § 08.04.470 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.470. Revocation of permit of partnership, limited liability company, corporation, or other legal entity.

The board shall revoke the permit of a partnership, limited liability company, corporation, or other legal entity if at any time it does not meet the qualifications prescribed by the sections of this chapter under which it qualified for the permit.
AK Stat § 08.04.480 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.480. Grounds for censure of, or the revocation, suspension, or refusal to renew a permit for, a partnership, limited liability company, corporation, or other legal entity.

The board may revoke or suspend the permit of a partnership, limited liability company, corporation, or other legal entity, may revoke, suspend, or refuse to renew its permit, or may censure the partnership, limited liability company, corporation, or other legal entity for any of the causes enumerated in AS 08.04.450 or for any of the following additional causes: (1) the revocation or suspension of the license or practice privilege of a partner, a member, a shareholder, or, if the permittee is a legal entity other than a partnership, corporation, or limited liability company, an owner of the permittee; (2) the revocation, suspension, or refusal to renew the permit of a partner, a member, or a shareholder, or, if the permittee is a legal entity other than a partnership, corporation, or limited liability company, an owner of the permittee; (3) the cancellation, revocation, suspension, or refusal to renew the authority of the partnership or any partner, the limited liability company or a member, the corporation or a shareholder, or the other legal entity to practice public accounting in another state for any cause other than failure to pay a required fee in that state.
AK Stat § 08.04.490 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.490. Reinstatement.

Upon application in writing and after a hearing, the board may issue a new license or allow a practice privilege to an individual whose license or practice privilege has been revoked, or may issue a new permit to a person whose permit has been revoked, or may modify the suspension of or may reissue any license, practice privilege, or permit to practice public accounting that has been revoked or suspended.
AK Stat § 08.04.495 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 3. Regulation of Accountants.|Sec. 08.04.495. Fees.

The department shall set fees under AS 08.01.065 for examinations, reexaminations, permits, licenses, and practice privileges.
AK Stat § 08.04.500 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.500. Individual posing as a certified public accountant.

(a) An individual may not assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant, unless the individual has received a license and all of the individual's offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380. (b) This section does not prohibit an individual in good standing in any state, including an individual acting as a sole practitioner in the individual's home state, holding a practice privilege under AS 08.04.420 from using the title “certified public accountant” or another title allowed under (a) of this section.
AK Stat § 08.04.505 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.505. Issuance of reports.

Only a person who holds a valid license, practice privilege, permit, or out-of-state exemption may issue a report on financial statements of another person or governmental unit. This restriction does not apply to (1) an officer, partner, member, or employee of a sole proprietorship, partnership, corporation, limited liability company, or other legal entity affixing that person's signature to a statement or report in reference to the financial affairs of the sole proprietorship, partnership, corporation, limited liability company, or other legal entity with wording designating the position, title, or office that the person holds in the sole proprietorship, partnership, corporation, limited liability company, or other legal entity; (2) an act of a public official or employee in the performance of official duties; (3) the performance by persons of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports on them.
AK Stat § 08.04.510 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.510. Partnership, limited liability company, corporation, or other legal entity posing as a certified public accountant.

(a) A partnership, limited liability company, corporation, or other legal entity may not assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that it is composed of certified public accountants, unless the partnership, limited liability company, corporation, or other legal entity holds a permit or an out-of-state exemption and is engaging in the practice of public accounting under the name on its permit, and its offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380. (b) A partnership, limited liability company, corporation, or other legal entity consisting of certified public accountants in good standing in any state, that does not have a permit as a partnership, limited liability company, corporation, or other legal entity consisting of certified public accountants under AS 08.04.240 but holds a permit under AS 08.04.421 or out-of-state exemption, may use the title or designation “certified public accountants” or another title permitted under (a) of this section.
AK Stat § 08.04.520 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.520. Individual posing as public accountant.

An individual may not assume or use the title or designation “public accountant” or the abbreviation “PA” or other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the individual is a public accountant, unless the individual holds a current license or practice privilege and the individual's offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380.
AK Stat § 08.04.530 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.530. Partnership, limited liability company, or corporation posing as public accountant.

A partnership, limited liability company, or corporation may not assume or use the designation “public accountant” or the abbreviation “PA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the partnership, limited liability company, or corporation is composed of public accountants, unless the partnership, limited liability company, or corporation holds a current permit or out-of-state exemption, and, if it has a permit, is practicing under the name on its permit, and its office in this state for the practice of public accounting is maintained as required by AS 08.04.360 - 08.04.380.
AK Stat § 08.04.540 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.540. Use of deceptive title or abbreviation.

An individual, partnership, limited liability company, corporation, or other legal entity may not assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C,” “EA,” “LA,” “RA,” or similar abbreviations likely to be confused with “CPA” or “PA” except that “EA” may be used to the extent that it relates to the term “enrolled agent” as defined by the federal Internal Revenue Service; however, an individual, partnership, limited liability company, corporation, or other legal entity holding a current license or permit or an out-of-state exemption or practice privilege, and whose offices in this state for the practice of public accounting, if any, are maintained as required by AS 08.04.360 - 08.04.380 may hold out to the public as an accountant or auditor.
AK Stat § 08.04.560 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.560. Individual may not assume title.

An individual may not sign or affix any name or any trade or assumed name used by that individual to any accounting or financial statement or opinion or report on any accounting or financial statement with any wording indicating that the person is a certified public accountant or public accountant or with any wording indicating that the person has expert knowledge in accounting or auditing, unless the individual holds a current license or practice privilege and the individual's offices in this state, if any, for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380.
AK Stat § 08.04.565 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.565. Prohibited acts.

An individual licensed under AS 08.04.105 may not perform attest functions through a partnership, limited liability company, corporation, or other business entity unless the partnership, limited liability company, corporation, or other business entity holds a valid permit issued under AS 08.04.240.
AK Stat § 08.04.570 (2021)
2021 Alaska Statutes|Title 8. Business and Professions|Chapter 04. Accountants|Article 4. Unlawful Acts and Penalties.|Sec. 08.04.570. Acts not prohibited.

AS 08.04.560 does not prohibit (1) an officer, employee, partner, member, or principal of any organization from affixing that person's signature to any statement or report in reference to the financial affairs of the organization together with any wording designating the position, title, or office which that person holds; (2) an act of a public official or public employee in the performance of that person's duties; (3) a person maintaining a bookkeeping or tax service from affixing that person's signature to any record, statement, or report maintained or prepared by the person.