reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 02. Miscellaneous Provisions › Article 3. Special Provisions relating to Health Care Providers › Sec. 08.02.110. Professional designation requirements.

(a) An acupuncturist licensed under AS 08.06, an audiologist or speech-language pathologist licensed under AS 08.11, a behavior analyst licensed under AS 08.15, a person licensed in the state as a chiropractor under AS 08.20, a professional counselor licensed under AS 08.29, a dentist under AS 08.36, a dietitian or nutritionist licensed under AS 08.38, a massage therapist licensed under AS 08.61, a marital and family therapist licensed under AS 08.63, a medical practitioner or osteopath under AS 08.64, a direct-entry midwife certified under AS 08.65, a registered or advanced practice registered nurse under AS 08.68, an optometrist under AS 08.72, a licensed pharmacist under AS 08.80, a physical therapist or occupational therapist licensed under AS 08.84, a psychologist under AS 08.86, or a clinical social worker licensed under AS 08.95, shall use as professional identification appropriate letters or a title after that person's name that represents the person's specific field of practice. The letters or title shall appear on all signs, stationery, or other advertising in which the person offers or displays personal professional services to the public. In addition, a person engaged in the practice of medicine or osteopathy as defined in AS 08.64.380, or a person engaged in any manner in the healing arts who diagnoses, treats, tests, or counsels other persons in relation to human health or disease and uses the letters “M.D.” or the title “doctor” or “physician” or another title that tends to show that the person is willing or qualified to diagnose, treat, test, or counsel another person, shall clarify the letters or title by adding the appropriate specialist designation, if any, such as “dermatologist,” “radiologist,” “audiologist,” “naturopath,” or the like.
(b) A person subject to (a) of this section who fails to comply with the requirements of (a) of this section shall be given notice of noncompliance by that person's appropriate licensing board or, if the person is not regulated by a board, by the department. If, after a reasonable time, with opportunity for a hearing, the person's noncompliance continues, the board or department, as appropriate, may suspend or revoke the person's license or registration, or administer other disciplinary action which in its determination is appropriate.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 02. Miscellaneous Provisions › Article 3. Special Provisions relating to Health Care Providers › Sec. 08.02.120. Access to certain mental health information and records by the state.

(a) Notwithstanding AS 08.29.200, AS 08.63.200, AS 08.86.200, AS 08.95.900, another provision of this title, or a regulation adopted under this title, a licensee or an entity employing or contracting with a licensee may disclose confidential patient mental health information, communications, and records to the Department of Health when disclosure is authorized under AS 47.30.540, 47.30.590, 47.30.845, or AS 47.31.032. Information, communications, and records received by the Department of Health under this section are confidential medical records of patients and are not open to public inspection and copying under AS 40.25.110 - 40.25.120.
(b) In this section, “licensee” has the meaning given in AS 08.01.110.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 03. Termination, Continuation and Reestablishment of Regulatory Boards › Sec. 08.03.010. Termination dates for regulatory boards.

(a) [Repealed, § 4 ch 14 SLA 1987.]
(b) [Repealed, § 4 ch 14 SLA 1987.]
(c) The following boards have the termination date provided by this subsection:
(1) Board of Public Accountancy (AS 08.04.010) - June 30, 2029;
(2) Board of Governors of the Alaska Bar Association (AS 08.08.040) - June 30, 2029;
(3) State Board of Registration for Architects, Engineers, and Land Surveyors ( AS 08.48.011) - June 30, 2025;
(4) Board of Barbers and Hairdressers (AS 08.13.010) - June 30, 2027;
(5) Board of Chiropractic Examiners (AS 08.20.010) - June 30, 2027;
(6) Board of Professional Counselors ( AS 08.29.010) - June 30, 2026;
(7) Board of Dental Examiners (AS 08.36.010) - June 30, 2027;
(8) Board of Certified Direct-Entry Midwives (AS 08.65.010) - June 30, 2023;
(9) Big Game Commercial Services Board (AS 08.54.591) - June 30, 2024;
(10) Board of Marine Pilots (AS 08.62.010) - June 30, 2027;
(11) Board of Marital and Family Therapy ( AS 08.63.010) - June 30, 2026;
(12) Board of Massage Therapists ( AS 08.61.010) - June 30, 2024;
(13) State Medical Board (AS 08.64.010) - June 30, 2023;
(14) Board of Nursing (AS 08.68.010) - June 30, 2025;
(15) Board of Examiners in Optometry (AS 08.72.010) - June 30, 2028;
(16) Board of Pharmacy (AS 08.80.010) - June 30, 2028;
(17) State Physical Therapy and Occupational Therapy Board (AS 08.84.010) - June 30, 2030;
(18) Board of Psychologist and Psychological Associate Examiners ( AS 08.86.010) - June 30, 2026;
(19) Real Estate Commission ( AS 08.88.011) - June 30, 2026;
(20) Board of Certified Real Estate Appraisers ( AS 08.87.010) - June 30, 2026;
(21) Board of Social Work Examiners ( AS 08.95.010) - June 30, 2026;
(22) Board of Veterinary Examiners ( AS 08.98.010) - June 30, 2025.
(d) [Repealed, § 3 ch 74 SLA 1979.]
(e) [Repealed, § 3 ch 74 SLA 1979.]
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 03. Termination, Continuation and Reestablishment of Regulatory Boards › Sec. 08.03.020. Procedures governing termination, transition, and continuation.

(a) Upon termination, each board listed in AS 08.03.010 shall continue in existence until June 30 of the next succeeding year for the purpose of concluding its affairs. During this period, termination does not reduce or otherwise limit the powers or authority of each board. One year after the date of termination, a board not continued shall cease all activities, and the statutory authority of the board is transferred to the department.
(b) The termination, dissolution, continuation or reestablishment of a regulatory board shall be governed by the legislative oversight procedures of AS 44.66.050.
(c) A board scheduled for termination under this chapter may be continued or reestablished by the legislature for a period not to exceed eight years unless the board is continued or reestablished for a longer period under AS 08.03.010.
(d) The department shall carry out the functions of a board that has ceased all activities under (a) of this section. Litigation, hearings, investigations, and other proceedings pending at the time the board ceased activities continue in effect and may be continued or completed by the department. Licenses, certificates, orders, and regulations issued or adopted by the board and in effect at the time the board ceased activities remain in effect for the term issued or until revoked, amended, vacated, or repealed by the department.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.005. Purpose.

It is the policy of the state and the purpose of this chapter to promote the reliability of information that is used for guidance in financial transactions or assessing the financial status or performance of commercial, noncommercial, and governmental enterprises. The public interest requires that
(1) persons professing special competence in accountancy or who offer assurance as to the reliability or fairness of presentation of financial information should demonstrate their qualifications to do so, and that persons who have not demonstrated and maintained adequate qualifications should not be permitted to hold themselves out as having special competence or to offer assurance about their actions;
(2) the professional conduct of persons licensed as having special competence in accountancy should be regulated in all aspects of the practice of public accounting;
(3) a public authority competent to prescribe and assess the qualifications and to regulate the professional conduct of practitioners of public accounting should be established; and
(4) the use of titles relating to the practice of public accounting that are likely to mislead the public as to the status or competence of the persons using these titles should be prohibited.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.020. Appointment and qualifications of board.

(a) The board consists of seven members appointed by the governor. Each member shall be a resident of this state for at least one year. Five members shall be certified public accountants or public accountants and two members shall be public members.
(b) Except for public members, an individual may not be appointed unless the individual holds a current license. Public members may not be employed by a person holding a license, permit, or practice privilege under this chapter. Notwithstanding AS 08.01.025, an accountant who does not hold a license under this chapter, is not engaged in the practice of public accounting in violation of this chapter, and does not have a direct financial interest in public accounting is eligible for appointment as a public member under this section.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.040. Vacancy on board.

A vacancy shall be filled by appointment for the unexpired term, except as provided in AS 39.05.080(4), and all vacancies shall be filled within 60 days. Except as provided in AS 39.05.080(4), after the expiration of a member's term of office a member continues to serve until a successor is appointed and qualifies, formally advises the board of acceptance of the appointment, and appears at the next meeting of the board.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.055. Executive secretary of board.

(a) The department, in consultation with the board, shall employ a certified public accountant or person who has other accounting experience satisfactory to the board and who is not a member of the board to serve as executive secretary of the board.
(b) The executive secretary shall perform duties as prescribed by the board.
(c) The executive secretary of the board is in the partially exempt service and entitled to receive a monthly salary equal to a step in Range 23 on the salary schedule set out in AS 39.27.011(a).
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.070. Functions of board.

(a) The board shall elect annually from its members a presiding officer, secretary, and treasurer. One person may hold the offices of secretary and treasurer.
(b) The board may adopt and amend regulations for the orderly conduct of its affairs and for the administration of this chapter.
(c) The board shall adopt a seal.
(d) [Repealed, § 53 ch 16 SLA 2006.]
(e) [Repealed, § 53 ch 16 SLA 2006.]
(f) The board shall adopt a formal statement of goals, objectives, and policies to be reviewed and updated annually.
(g) [Repealed, § 6 ch 19 SLA 1998.]
(h) The board shall define by regulation the qualifications and duties of the executive secretary and delegate authority to the executive secretary as necessary to conduct board business.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.075. Substantial equivalency.

The board shall determine whether the education, examination, and experience qualifications of another state or an individual are substantially equivalent to the national standard or to another standard established by the board to protect the public interest. The board may adopt by regulation the qualifications established by a nationally recognized professional organization for accountants as the national standard or for another standard established by the board to protect the public interest. The board may accept the determination of a nationally recognized professional organization for accountants or adopt another standard as to whether the qualifications of the other state or an individual are substantially equivalent to the national standard. When ascertaining substantial equivalency under this chapter, the order in which education, examination, or experience requirements were attained shall be disregarded.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 1. Board of Public Accountancy. › Sec. 08.04.080. Adoption of rules.

The board may adopt rules of professional conduct to establish and maintain a high standard of integrity and dignity in the profession of public accounting. At least 30 days before the adoption of any rule or amendment, the board shall send a notice of the proposed rule or amendment to each holder of a license or permit issued under this chapter to the address of the license or permit holder last known to the board.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.100. Certificate granted.

The certificate of “Certified Public Accountant” shall be granted by the board to any person who meets the requirements of AS 08.04.110 - 08.04.130. The holder of a certificate issued under this section is not authorized to engage in the practice of public accounting in the state unless the holder also has a current license or permit.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.105. License for individual to practice as a public accountant.

(a) The board shall issue a license to engage in the practice of public accounting to an individual who meets the requirements of AS 08.04.110 - 08.04.130. The license is valid for the remainder of the biennial licensing period during which the initial license was granted.
(b) The board may renew a license granted under this section if the licensee
(1) maintains all of the licensee's offices as required by AS 08.04.360 and 08.04.370;
(2) complies with the continuing education requirements of AS 08.04.425 and the peer review requirements of AS 08.04.426; and
(3) complies with the requirements of this chapter.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.120. Educational and experience requirements.

(a) The education and experience requirements for an applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board and additional semester hours or post-baccalaureate study so that the total educational program includes at least 150 hours, with an accounting concentration or equivalent as determined by the board by regulation to be appropriate, and two years of accounting experience satisfactory to the board.
(b) [Repealed, § 9 ch 74 SLA 2018.]
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.130. Examination.

An applicant shall pass an examination in accounting and reporting, in auditing, and in other related subjects that the board determines appropriate. The examination shall be designated in advance by the board as the examination for the license of certified public accountant. The board shall use the Uniform Certified Public Accountant Examination of the American Institute of Certified Public Accountants and the institute's advisory grading service, if available. The board shall, by regulation, establish what constitutes a passing grade on the examination for purposes of licensure under AS 08.04.105 - 08.04.240.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.150. Qualifications to take examination.

A person is qualified to take the examination for certified public accountants if the person either
(1) has a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board with
(A) an accounting concentration or the equivalent, as defined in regulations of the board;
(B) a minimum of 15 semester credit hours or 22 quarter credit hours of accounting subjects; or
(C) one year of public accounting experience under the direct supervision of a certified public accountant; or
(2) has met or is within 18 semester credit hours or 27 quarter credit hours of meeting the undergraduate educational requirements of AS 08.04.120 and has completed at least 15 semester hours or 22 quarter hours of accounting subjects.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.195. Reciprocity with other states.

(a) Notwithstanding AS 08.04.110 - 08.04.190, the board may issue a license to engage in the practice of public accounting to an applicant who holds a license, or its equivalent, issued by another state if the applicant
(1) passed the Uniform Certified Public Accountant Examination of the American Institute of Certified Public Accountants in order to receive the applicant's initial license from the other state;
(2) meets the accounting experience requirements established by the board by regulation;
(3) is not the subject of review procedures, disciplinary proceedings, or unresolved complaints related to the applicant's license from another state; and
(4) is of good moral character.
(b) An applicant for the initial issuance of a license under this section shall list in the application all states where the applicant has applied for or holds a license, or its equivalent, and shall notify the board in writing within 30 days after a denial, revocation, or suspension of a license, or the equivalent, by another state.
(c) The board may by regulation establish the education and continuing education requirements for the issuance of a license under this section.
(d) The board may renew a license issued under this section if the licensee
(1) maintains all of the licensee's offices as required by AS 08.04.360 and 08.04.370;
(2) complies with the continuing education requirements established under (c) of this section; and
(3) complies with the requirements of this chapter.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.200. Use of title “certified public accountant” by individual.

An individual who has a license from the board as a certified public accountant or holds a practice privilege shall be known as a certified public accountant and may use the abbreviation “CPA.”
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 2. Certified Public Accountants and Practice of Public Accounting. › Sec. 08.04.210. Effect on certificates existing on April 26, 1960.

A person who, on April 26, 1960, held a certificate as a certified public accountant issued under the laws of the Territory or State of Alaska is not required to obtain a license under this chapter but is otherwise subject to this chapter. Certificates issued before April 26, 1960, shall be considered licenses issued under this chapter.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.360. Supervision required.

Each office established or maintained in this state for the practice of public accounting shall be under the direct supervision of an individual who holds a license issued under this chapter. The supervisor may be a sole proprietor, partner, principal, member, or staff employee. A supervisor may serve in this capacity for each office in the state that is maintained by a firm.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.370. Use of title “certified public accountant” by office of firm.

The title “certified public accountant” or the abbreviation “CPA” may not be used in connection with an office of a firm holding a permit unless the supervision requirement of AS 08.04.360 is satisfied.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.410. Inactive license for person not engaged in practice.

Notwithstanding AS 08.04.105 or 08.04.195, an individual holding a license who is not engaged in the practice of public accounting may maintain the license in good standing by notifying the board that the individual is inactive and paying the required fee.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.420. Practice privileges.

(a) 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) [Repealed, § 44 ch 5 SLA 2022.]
(c) An individual who may engage in the practice of public accounting in this state under (a) 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.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.422. Conditions of practice privileges.

An individual with a practice privilege who engages in the practice of public accounting in the state under the practice privilege, a firm with a permit that engages in the practice of public accounting in this state, and a firm 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 firm will stop offering to engage or engaging in the practice of public accounting, whether individually or on behalf of a firm, if the license from the state of the individual's or firm'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 firm's agent for service of process in a court action or in another proceeding against the individual or firm that arises out of a transaction or an operation connected with or incidental to the individual's or firm's engagement in the practice of public accounting.
2023 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.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.426. Peer review.

(a) The board may require as a condition for renewal of a license or a permit that the applicant for the renewal provide evidence of enrollment in a peer review program approved by the board by regulation.
(b) [Repealed, § 44 ch 5 SLA 2022.]
(c) The board shall adopt the regulations under (a) and (f) of this section in a reasonable time before the regulations are scheduled to become effective.
(d) The regulations adopted under (a) or (f) of this section may require that
(1) an applicant demonstrate that the applicant has undergone a peer review that is a satisfactory equivalent to the peer review under (a) of this section;
(2) the administration of a peer review be subject to oversight by an oversight body established or approved by the board;
(3) a peer review be performed and the documents be maintained in a manner that is designed to preserve confidentiality; and
(4) organizations administering peer review programs provide information requested by the board.
(e) [Repealed, § 44 ch 5 SLA 2022.]
(f) The board shall, not more frequently than once every three years, require as a condition for renewal of a permit of a firm that the applicant firm undergo a peer review conducted as required by the board by regulation. The peer review must include verification that an individual who practices at the firm, including an individual who is responsible for supervising attest function services in the firm, and who signs or authorizes another person to sign the accountant's report on a financial statement on behalf of the firm, meets competency requirements established by the board. The regulations must
(1) include reasonable provision for compliance by a firm showing that it has, within the preceding three years, undergone a peer review acceptable to the board that is substantially equivalent to the peer review required in (d) of this section;
(2) require, for an organization administering peer review programs under (1) of this subsection, to be subject to periodic evaluation by the board to assess the effectiveness of the peer review program;
(3) require, for peer reviews under (1) of this subsection, timely submittal of peer review documents on board request; and
(4) maintain documents collected by the board under this subsection in a manner that is designed to preserve confidentiality.
2023 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 or a firm 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 or firm 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 department shall determine the fee for a license or permit or renewal of a license or permit under this section.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.450. Disciplinary power of board; investigations.

(a) In addition to its powers under AS 08.01.075, the board may revoke, suspend, or refuse to renew a license, practice privilege, or permit, may censure a holder of a license, practice privilege, or permit, or may require a holder of a license, practice privilege, or permit to undergo a peer review under terms required by the board or satisfactorily complete continuing education, if the board finds
(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 comply with the peer review requirement under AS 08.04.426;
(11) commission of an act in another state for which the holder of the license, practice privilege, or permit would be subject to discipline in this or the other state;
(12) dishonesty, fraud, deceit, or gross negligence by the holder of a license, practice privilege, or permit in the filing or failure to file the income tax returns of the holder of the license, practice privilege, or permit;
(13) violation of professional standards;
(14) performance of any fraudulent act while holding a license, practice privilege, or permit under this chapter; or
(15) a false or misleading statement or verification provided in support of the application of another person for a license or permit under this chapter.
(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.
(c) The board may require the holder of a license, practice privilege, or permit who is disciplined under (a) of this section to bear the costs of the disciplinary proceedings.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 3. Regulation of Accountants. › Sec. 08.04.480. Grounds for discipline of a firm.

The board may revoke or suspend the permit of a firm, may revoke, suspend, or refuse to renew its permit, or may censure the firm for any of the causes enumerated in AS 08.04.450 or for any of the following additional causes:
(1) the revocation, suspension, or refusal to renew the license or practice privilege of an owner of a firm in this state or in another state;
(2) the cancellation, revocation, suspension, or refusal to renew the permit or authority of the firm to practice public accounting in another state for any cause other than failure to pay a required fee in that state.
2023 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.
2023 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 and 08.04.370.
(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.
2023 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, or permit may issue a report on behalf of another person or governmental unit. This restriction does not apply to
(1) an officer, partner, member, or employee of a firm affixing that person's signature to a statement or report in reference to the financial affairs of the firm with wording designating the position, title, or office that the person holds in the firm;
(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.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.510. Firm posing as certified public accountant.

(a) A firm 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 firm holds a permit and is engaging in the practice of public accounting under the name on its permit.
(b) [Repealed, § 44 ch 5 SLA 2022.]
2023 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 and 08.04.370.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.530. Firm posing as public accountant.

A firm 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 firm is composed of public accountants, unless the firm holds a current 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 and 08.04.370.
2023 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 or firm 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 or firm holding a current license, permit, 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 and 08.04.370 may hold out to the public as an accountant or auditor.
2023 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 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.
2023 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.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.600. Disclosure of lack of license or permit.

An individual or firm that does not hold a current license, a current practice privilege, or a current permit may not hold out to the public as a certified public accountant or public accountant by use of those words or abbreviations on any sign, card, or letterhead, or in any advertisement or directory, without indicating that the individual or firm does not hold a current license, a current practice privilege, or a current permit. This section does not prohibit
(1) an officer, employee, partner, member, or principal of an organization from self-description through the position, title, or office that the person holds in the organization;
(2) an act of a public official or public employee in the performance of that individual's duties; or
(3) a person from maintaining a bookkeeping or tax service.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.610. Deceptive use of title or designation by firm.

A person may not assume or use the title or designation “certified public accountant” or “public accountant” or an abbreviation of them in conjunction with a name indicating or implying that there is a firm, or in conjunction with the designation “and Company,” “and Co.,” “L.L.C.,” “LLC,” “Ltd.,” or any similar designation, unless there is a bona fide firm holding a permit issued under that name. However, a sole proprietor or partnership lawfully using the title or designation “certified public accountant” or “public accountant” or an abbreviation of them in conjunction with those names or designation on April 26, 1960, may continue to do so if the person or partnership otherwise complies with this chapter.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.620. Exceptions.

This chapter does not prohibit
(1) an individual who does not hold a current license or practice privilege from serving as an employee of or as an assistant to an individual or firm holding a current license, a current practice privilege, or a current permit if the employee or assistant does not use the employee's or assistant's name in connection with an accounting or financial statement;
(2) an individual who holds a valid license or equivalent authorization in another state from indicating that the individual is entitled to use the title “certified public accountant,” but the individual may not indicate that services are available to the public unless the individual holds a current license or practice privilege issued under this chapter;
(3) a holder of a certificate, license, or degree from a foreign country that entitles the holder to practice public accounting or the equivalent in the foreign country from providing professional services to the government of the country issuing the license, a business whose principal office is located in the foreign country, or a person who is a resident of the foreign country, if the holder of the certificate, license, or degree issued by the foreign country does not perform attest functions, or issue a report regarding an individual, firm, or government of the state, and uses only the title or designation permitted under the certificate, license, or degree issued by the foreign country followed by an English translation.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.630. Injunction against unlawful act.

Whenever, in the judgment of the board, a person has engaged in an act that constitutes a violation of AS 08.04.500 - 08.04.610, the board may apply to the appropriate court for an order enjoining the act. Upon a showing by the board that a person has engaged in the act, the court shall grant an injunction or any other appropriate order without bond.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.640. Penalty.

A person who violates a provision of AS 08.04.500 - 08.04.610 is guilty of a misdemeanor and upon conviction is punishable by a fine of not more than $500, or by imprisonment for not more than one year, or by both.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 4. Unlawful Acts and Penalties. › Sec. 08.04.650. Single act evidence of practice.

The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words “certified public accountant,” or any abbreviation of that phrase, or with the words “public accountant,” or any abbreviation of that phrase, or any words or abbreviations likely to be confused with any of them is prima facie evidence in any action brought under AS 08.04.630 or 08.04.640 that the person whose name is displayed caused the display or uttering of the card, sign, advertisement, or written instrument or device, and that the person is holding out to be a certified public accountant or public accountant. In any action, evidence of the commission of a single act prohibited by this chapter is sufficient to justify an injunction or a conviction without evidence of a general course of conduct.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 5. Miscellaneous Provisions. › Sec. 08.04.660. Ownership of accountant's working papers.

Statements, records, schedules, working papers, and memoranda made by a certified public accountant or a public accountant incident to or in the course of professional service to a client, except reports submitted to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed to a person other than a partner of the accountant without the consent of the client or the client's personal representative or assignee.
2023 Alaska Statutes › Title 8. Business and Professions › Chapter 04. Accountants › Article 5. Miscellaneous Provisions. › Sec. 08.04.661. Previous licensure.

A person holding a valid license as a public accountant under former AS 08.04.270 or a person holding a valid permit under former AS 08.04.390 on June 29, 1980, may continue to practice under the conditions imposed by statute and regulation on that date but that person is otherwise subject to this chapter. A license or permit effective under this section may be renewed under conditions imposed by statute and regulation that were in effect on June 29, 1980, except that any renewal fee required under this chapter applies.