reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.915 - Application form and verifications for licensure

Current through May 31, 2024
(a) Except as
				  otherwise provided in this title for a board, commission, or occupation, if
				  upon receipt by the division of the last document required to complete an
				  application file, the file contains an application form, authorization for
				  release of records form, or verification that is older than 12 months fi-om the
				  date the document was received by the division, the document will be considered
				  to be stale and the applicant must resubmit the document or cause the document
				  to be resubmitted as appropriate before the application will be considered by
				  the division or a licensing board.
(b) In this section,
(1) "application form" means an application
				  for a license;
(2) "verification"
				  means a verification of licensure from an appropriate licensing authority in
(A) a state or territory;
(B) a province or territory of Canada; or
(C) another country.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.920 - Filing date

Current through May 31, 2024
(a) Except as otherwise provided in this
				  title, a document submitted to the division will be considered filed as of the
				  postmark date of the document. If the document is submitted by a method that
				  does not provide a postmark date, the document will be considered filed as of
				  the date stamped on the document,
(1) except
				  as provided in (2) of this subsection, when it is received in the division
				  office in Juneau;
(2) for a
				  document related to licensing for nursing under 12 AAC 44 or real estate
				  licensing under 12 AAC 64, when it is received in the division office in
				  Anchorage.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.930 - Date of license lapse

Current through May 31, 2024
For the purposes of
					 AS
					 08.01.100, if a person licensed by the
					 department or by one of the boards or commissions under
					 AS
					 08.01.010 was issued a temporary license
					 under
					 AS
					 25.27.244 and the temporary license was not
					 converted to an annual or biennial license under AS 08 or
					 AS
					 46.03.375, the lapsed period begins from the
					 date that the temporary license expired.
Authority:
AS
						08.01.050
AS
						08.01.080
AS
						08.01.100
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.935 - Effective date of license

Current through May 31, 2024
(a) Repealed
				  5/14/2021.
(b) When the child
				  support services agency issues a release, on or before the expiration date of
				  the temporary license issued by the division under
				  AS
				  25.27.244, the division will issue the
				  initial license or renewal under AS 08 or
				  AS
				  46.03.375. The effective date of the license
				  is the date that the license is issued under AS 08 or
				  AS
				  46.03.375, except as provided in
				  12 AAC 02.940(b).
(c) If an initial license is issued within 90
				  days of the upcoming expiration date for that license type, the license
				  expiration date will be set to expire at the end of the next biennial licensing
				  period.
Authority:
AS
						08.01.050
AS 08.01.080
AS
						08.01.100
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.940 - Effective date of renewed licenses

Current through May 31, 2024
(a) Except as
				  provided in (b) of this section, the effective date of a renewed license will
				  be the date a complete renewal application is filed with the division as
				  determined by
				  12 AAC 02.920. A complete
				  application includes
(1) a completed renewal
				  form;
(2) any applicable renewal
				  fees required by this chapter; and
(3) documentation of fulfillment of all
				  applicable prerequisites to license renewal, such as continuing competency,
				  recent experience, insurance coverage, or other requirements.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.945 - Effective date of reinstated license

Current through May 31, 2024
If a license is reinstated within 90 days of the upcoming
					 expiration date for that license type, the license expiration date will be set
					 to expire at the end of the next biennial licensing period.
Authority:
AS
						08.01.050
AS
						08.01.100
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.955 - Courtesy license

Current through May 31, 2024
(a) If an applicant meets the requirements of
				  this section, the department will issue a courtesy license authorizing the
				  holder to practice one of the following professions for the limited purpose
				  recognized by the division:
(1) acupuncturist
				  under AS 08.06;
(2) audiologist
				  under AS 08.11;
(3) electrical
				  administrator or mechanical administrator under AS 08.40;
(4) funeral director or embalmer under AS
				  08.42;
(5) naturopath under AS
				  08.45.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.956 - Temporary license for spouses of military personnel

Current through May 31, 2024
(a) The department
				  will issue a temporary license to the spouse of an active duty member of the
				  armed forces of the United States who meets the requirements of
				  AS
				  08.01.063 and this section, authorizing the
				  holder to practice a profession that is regulated by the department under
				  AS
				  08.01.010 and this title.
(b) An applicant for a temporary license
				  under this section must submit
(1) a completed
				  application, on a form provided by the department;
(2) the applicable fees established in
				  12 AAC 02.105 for a temporary
				  license;
(3) a copy of the
				  spouse's current active duty military orders showing assignment to a duty
				  station in this state;
(4)
				  verification of licensure from each jurisdiction where the applicant holds or
				  has ever held a license to practice the profession for which the temporary
				  license is requested, one of which must be a current license in good standing
				  and meet the requirements of
				  AS
				  08.01.063(a)(2); the
				  verifications must meet the requirements of
				  AS
				  08.01.063(a)(4) and (5);
				  and
(5) if the profession for which
				  the applicant is seeking a temporary license requires a criminal history
				  background check, a completed fingerprint card and the fee required by the
				  Department of Public Safety to obtain state and national criminal justice
				  information required under
				  AS
				  08.01.063(a)(3).
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.957 - Temporary license for military personnel

Current through May 31, 2024
(a) The department
				  will issue a temporary license to a member of the armed forces of the United
				  States who meets the requirements of
				  AS
				  08.01.064 and this section, authorizing the
				  holder to practice a profession that is regulated by the department under
				  AS
				  08.01.010 and this title.
(b) An applicant for a temporary license
				  under this section must submit
(1) a
				  completed application, on a form provided by the department;
(2) the applicable fees established in
				  12 AAC 02.105 for a temporary
				  license;
(3) verification of
				  licensure from each jurisdiction where the applicant holds or has ever held a
				  license to practice the profession for which the temporary license is
				  requested; the verifications must meet the requirements of
				  AS
				  08.01.063(a)(4) and
				  (5);
(4) evidence satisfactory to the department
				  of meeting the requirements of
				  AS
				  08.01.064(b)(3) as follows:
(A) verification of a current license or
				  certificate issued by another jurisdiction that provides proof of licensure
				  during the time the applicant provided the practice in the area of the license
				  or certificate while in the military, and proof that the applicant practiced
				  the profession, as described in
				  AS
				  08.01.064(b)(3)(A); or
(B) documentation of receiving
				  education, training, or service as a member of the armed forces and being
				  awarded a degree, diploma, or certificate by a branch of the armed forces of
				  the United States or any state, that meets the requirements of
				  AS
				  08.01.064(b)(3)(B); and
(5) if the profession
				  for which the applicant is seeking a temporary license requires a criminal
				  history background check, a completed fingerprint card and the fee required by
				  the Department of Public Safety to obtain state and national criminal justice
				  information required under
				  AS
				  08.01.063(a)(3).
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.960 - Audit of compliance with continuing competency requirements

Current through May 31, 2024
(a) Except as
				  provided in (b) - (j) of this section, the department will audit compliance of
				  licenses with continuing competency requirements in accordance with this
				  section if
(1) the licensee is required to
				  meet continuing competency requirements under AS 08 or this title;
(2) repealed 9/29/2005;
(3) repealed 9/29/2005.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.965 - Failure to meet continuing education requirements for renewal and reinstatement of license

Current through May 31, 2024
(a) Except as
				  otherwise provided in AS 08 or this title, a license issued under AS 08 will
				  not be renewed or reinstated if the applicant for renewal or reinstatement has
				  not earned the required number of continuing education credits during the
				  concluding licensing period. With the appropriate board or department approval,
				  an applicant for renewal or reinstatement of a lapsed license may earn the
				  required number of credits after the expiration date of the license. Continuing
				  education credits earned to reinstate or renew a lapsed license may not be used
				  to satisfy the continuing education requirements for a future renewal or
				  reinstatement. Credits submitted to satisfy the continuing education
				  requirements under this section must be approved under AS 08 and this title by
				  the department or the applicable board.
(b) For the purposes of this section,
				  "continuing education credits" includes continuing competency, contact hours,
				  continuing education units, and credit hours.
Authority:
AS
						08.01.050
AS 08.01.080
AS
						08.01.100
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 02 - General Occupational Licensing Functions › Article 6 - General Provisions › 12 AAC 02.990 - Definitions

Current through May 31, 2024
As used in this chapter
(1) "department" means the Department of
				  Commerce, Community, and Economic Development;
(2) "division" means the Division of
				  Corporations, Business and Professional Licensing;
(3) "license" means a license, certificate,
				  permit, registration, endorsement, or similar evidence of authority issued by
				  the division or by one of the boards listed in
				  AS
				  08.01.010;
(4) "licensee" means a person who holds a
				  license, as defined under
				  12 AAC 02.990(3).
As of Register 171 (October 2004), the regulations
						attorney made technical revisions under
						AS
						44.62.125(b)(6) to reflect
						the name change of the Department of Community and Economic Development to the
						Department of Commerce, Community, and Economic Development made by ch. 47, SLA
						2004 and the corresponding title change of the commissioner of community and
						economic development.
Authority:
AS
						08.01.050
AS 08.01.080
AS
						08.01.100
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 1 - Rules of Professional Conduct › 12 AAC 04.004 - Code of professional conduct

Current through May 31, 2024
An accountant shall adhere to the Code of Professional
					 Conduct of the American Institute of Certified Public Accountants,
AICPA Professional Standards
, ET Section, revised as of June
					 15, 2022, adopted by reference.
A copy of the AICPA Professional Standards, Volume 3
						adopted by reference in 12 AAC 04.004, may be obtained from the American
						Institute of Certified Public Accountants at AICPA, 220 Leigh Farm Road,
						Durham, North Carolina 27707-8110 or at AICPA's website at
http://www.aicpa.org
.
Authority:
AS
						08.04.070
AS
						08.04.080
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 1 - Rules of Professional Conduct › 12 AAC 04.038 - Attest functions

Current through May 31, 2024
(a) To perform an attest function means to
				  provide any of the following services:
(1) an
				  audit or other engagement to be performed in accordance with the Statements on
				  Auditing Standards (SAS) of the American Institute of Certified Public
				  Accountants,
AICPA Professional Standards
, as revised as of
				  June 15. 2022, adopted by reference;
(2) a review of a financial statement to be
				  performed in accordance with the Statements on Standards for Accounting and
				  Review Services (SSARS) of the American Institute of Certified Public
				  Accountants,
AICPA Professional Standards
, as revised as of
				  June 15. 2022, adopted by reference;
(3) an examination of prospective financial
				  information to be performed in accordance with the Statements on Standards for
				  Attestation Engagements (SSAE) of the American Institute of Certified Public
				  Accountants,
AICPA Professional Standards
, as revised as of
				  June 15, 2022, adopted by reference;
(4) an engagement to be performed in
				  accordance with the standards of the Public Company Accounting Oversight Board
				  (PCAOB) established under 15
				  U.S.C. 7211(a);
				  and
(5) an examination, review, or
				  agreed upon procedures engagement performed in accordance with the SSAE, other
				  than an examination under (3) of this subsection.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 2 - The Board › 12 AAC 04.130 - Meetings

Current through May 31, 2024
The board will hold at least four meetings each year at
					 times and places designated by the board.
Authority:
AS
						08.04.070
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 2 - The Board › 12 AAC 04.140 - Special meeting

Current through May 31, 2024
The president or a majority of the members of the board may
					 determine the need for a special meeting. The president or the board majority
					 may designate the time and place for a special meeting under this
					 section.
Authority:
AS 08.04
						070
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 2 - The Board › 12 AAC 04.145 - Executive secretary

Current through May 31, 2024
(a) The executive secretary shall carry out
				  the administrative functions of the board necessary to complete the duties and
				  responsibilities described in (c) of this section. The executive secretary may
				  use the working title "executive administrator."
(b) The qualifications of the executive
				  secretary include
(1) a baccalaureate or
				  higher degree in accounting, business, or other appropriate field;
(2) experience and background in accounting
				  or auditing, or experience in the management or administration of a state
				  accountancy board or related national accountancy organization; and
(3) management experience in an accounting,
				  governmental, or other appropriate environment.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.151 - Qualifications for licensure

Current through May 31, 2024
(a) An individual
				  may not practice, attempt to practice, or offer to practice public accountancy
				  in the state without a current license as a certified public accountant (CPA).
				  The board may issue a license to an applicant who has a principal place of
				  business or residence in the state as follows:
(1) by examination under
				  12 AAC 04.175 if it is the
				  applicant's first application for CPA licensure in the state, any other state
				  or territory of the United States, or country or foreign jurisdiction outside
				  of the United States;
(2) by
				  reciprocity under
				  12 AAC 04.165 if the applicant
				  holds a current CPA license in another state or territory of the United
				  States;
(3) by temporary military
				  courtesy license under
				  12 AAC 04.184 if the applicant is
				  an active duty military member or spouse of an active duty military member of
				  the armed forces of the United States, meets the requirements of
				  12 AAC 04.184, and has submitted
				  an application for a license by reciprocity;
(4) by a temporary license granted to an
				  applicant applying for licensure by reciprocity under
				  12 AAC 04.165(e)
				  pending issuance of a full license.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.155 - Denial of license

Current through May 31, 2024
The board may refuse to grant a license to an applicant for
					 the same reasons that the board may impose disciplinary sanctions under
					 12 AAC 04.520 upon the holder of a
					 license.
Authority:
AS
						08.04.070
AS
						08.04.450
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.161 - Background check

Current through May 31, 2024
(a) An applicant for licensure under this
				  chapter shall submit to the board
(1) a
				  report of the applicant's criminal history obtained by request to the
				  Department of Public Safety for a report of state criminal justice information
				  under AS
				  12.62.005 - 12.62.200; and
(2) an equivalent report issued by the
				  applicant's primary state of residence, if it is a state other than this
				  state.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.160 - References

Current through May 31, 2024
(a) An applicant shall submit names of at
				  least three individuals who can vouch for the applicant's good moral character.
				  The board will, in its discretion, make other inquiries it considers
				  appropriate to satisfy itself that the applicant is of good moral
				  character.
(b) Repealed
				  1/1/2008.
Authority:
AS
						08.04.070
AS
						08.04.110
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.165 - Application for licensure by reciprocity

Current through May 31, 2024
(a) An applicant
				  who holds a license in good standing to practice public accounting issued by
				  another state may apply for a license to engage in the practice of public
				  accounting in the state. The applicant
(1)
				  must comply with the standards of practice set out under AS 08.04 and this
				  chapter;
(2) must meet the
				  requirements of
				  AS
				  08.04.105 and 08.04.195;
(3) may not be convicted of a crime that
				  affects the applicant's ability to practice public accountancy competently and
				  safely, as determined by the board; and
(4) may not have had a license to practice
				  public accountancy revoked, suspended, or voluntarily surrendered in relation
				  to a licensing or compliance issue in the state or another state within the
				  meaning given in
				  AS
				  08.04.680, or in a country or foreign
				  jurisdiction outside of the United States.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.175 - Application for licensure by examination

Current through May 31, 2024
An applicant for licensure by examination to practice
					 public accounting must
(1) meet the
				  requirements of AS 08.04 and this section;
(2) have a current or intended principal
				  place of business in the state;
(3)
				  submit to the department
(A) a complete
				  notarized application on a form provided by the department;
(B) the applicable fees specified in
				  12 AAC 02.340;
(C) a criminal history information report as
				  set out under 12 AAC 04.161;
(D)
				  verification showing that the applicant
(i)
				  meets the education requirements under
				  AS
				  08.04.120, 08.04.150,
				  12 AAC 04.185, and
				  12 AAC 04.187;
(ii) meets the applicable experience
				  requirements under
				  AS
				  08.04.120 and
				  12 AAC 04.180; and
(iii) has passed the applicable examinations
				  required under
				  12 AAC 04.200;
				  and
(E) the names of
				  three individuals for verification of the applicant's good moral character as
				  required under
				  12 AAC 04.160.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.180 - Documentation of experience

Current through May 31, 2024
(a) An applicant
				  for initial issuance of a license under this chapter must show that the
				  applicant has had two years of experience. Under this subsection, an
				  applicant's acceptable experience
(1)
				  includes providing any type of service or advice involving the use of
(A) accounting;
(B) attest;
(C) compilation;
(D) management advisory;
(E) financial advisory;
(F) tax; or
(G) consulting skills and related
				  training;
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.184 - Temporary military courtesy license

Current through May 31, 2024
(a) The board will
				  issue a temporary military courtesy license to an active duty military member
				  or spouse of an active duty military member of the armed forces of the United
				  States to practice as a certified public accountant who meets the requirements
				  of
				  AS
				  08.01.063 and this section not later than 30
				  days after the board receives a completed application.
(b) An applicant for a temporary military
				  courtesy license under this section
(1) must
				  submit a notarized application on a form provided by the department;
(2) must pay the temporary license
				  application fee and fee for a temporary license set out under
				  12 AAC 02.105;
(3) must submit a copy of
(A)
				  the applicant's current active duty military orders showing assignment to a
				  duty station in this state; or
(B)
				  if the applicant is the spouse of an active duty military member, the
				  applicant's spouse's current active duty military orders showing assignment to
				  a duty station in this state;
(4) must submit verification of the applicant's current license to
				  practice public accountancy from a board of accountancy of a licensing
				  jurisdiction of the United States; the verification must include the
				  applicant's status and complete information regarding any disciplinary action
				  or investigation taken or pending relating to the applicant; and
(5) may not have been convicted of a crime
				  that affects the applicant's ability to practice public accountancy competently
				  and safely, as determined by the board.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.185 - Education defined for certified public accountant applicants

Current through May 31, 2024
(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;
(G) accounting theory;
(H) governmental accounting; or
(I) detection of fraud;
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.187 - Education verified

Current through May 31, 2024
(a) Repealed 5/28/81.
(b) An applicant for a certified public
				  accountant examination or license shall arrange for the submission of a
				  transcript or transcripts from colleges or universities necessary to verify
				  that the applicant meets the appropriate education requirements of
				  12 AAC 04.185.
(c) A transcript verifying the education of
				  an applicant for examination must be sent directly to the department for the
				  board's use by the issuing college or university. A transcript submitted by an
				  applicant for a certified public accountant license must be certified unless
				  the
(1) original, official transcript has
				  been posted and can be viewed on the website of an approved credentials
				  evaluation service that meets the requirements of
				  12 AAC 04.185(e) (3) and the original credential evaluation is
				  mailed directly to the department by the approved credentials evaluation
				  service; or
(2) board determines it
				  is impossible or impracticable for the transcript to be certified.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 3 - License and License Renewal Requirements › 12 AAC 04.189 - License renewal

Current through May 31, 2024
To renew a license to engage in the practice of public
					 accounting, a licensee must submit the applicable renewal fee required in
					 12 AAC 02.340 and a complete
					 renewal application on a form provided by the department. The renewal
					 application must include certification that the licensee
(1) maintains all of the licensee's offices
				  as required by
				  AS
				  08.04.360-08.04.380;
(2) has met the continuing education
				  requirements of
				  12 AAC 04.300 -
				  12 AAC 04.440;
(3) continues to comply with the requirements
				  of AS 08.04; and
(4) either
(A) has met the peer review requirements of
				  12 AAC 04.600; or
(B) is exempt under
				  12 AAC 04.620 from compliance with
				  peer review requirements of
				  12 AAC 04.600.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 4 - Examination › 12 AAC 04.190 - Application for examination

Current through May 31, 2024
(a) Each applicant
				  must submit
(1) a complete application on
				  forms provided by the department;
(2) the applicable fees established in
				  12 AAC 02.340;
(3) proof of meeting the requirements in
				  AS
				  08.04.150 and
				  12 AAC 04.187; and
(4) if applying under
				  AS
				  08.04.150(1)(c),
				  verification of the supervising certified public accountant's
				  license.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 4 - Examination › 12 AAC 04.195 - Qualifications for examination

Current through May 31, 2024
To meet the requirements of
					 AS
					 08.04.150(1)(C), an
					 applicant must have at least one year of public accounting experience under the
					 direct supervision of a certified public accountant who, at the time the
					 applicant was supervised, held a current license to practice public accounting
					 in a state within the meaning given in
					 AS
					 08.04.680.
Authority:
AS
						08.04.070
AS
						08.04.150
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 4 - Examination › 12 AAC 04.200 - Examination

Current through May 31, 2024
(a) The examination for certified public
				  accountant consists of
(1) the computer-based
				  Uniform Certified Public Accountant Examination; and
(2) an ethics course and open book ethics
				  examination.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 4 - Examination › 12 AAC 04.235 - Reexamination

Current through May 31, 2024
(a) To apply for reexamination, an applicant
				  must submit a complete application for reexamination and the applicable fees.
(b) An applicant may retake an
				  exam section once the applicant's grade for any previous attempt of the same
				  exam section has been released.
Authority:
AS
						08.04.070
AS
						08.04.130
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 5 - Permits and Practice Privileges › 12 AAC 04.245 - Firm permits

Current through May 31, 2024
(a) A firm that is engaged in the practice of
				  public accounting in the state must obtain a permit issued by the board under
				  this chapter if the firm
(1) has an
				  established and maintained office in the state and meets the ownership
				  requirements of
				  12 AAC 04.255;
(2) does not have an established and
				  maintained office in the state but provides, or offers to provide, attest
				  functions in the state under
				  AS
				  08.04.240(k); or
(3) assumes or uses the title or designation
				  "certified public accountant" or "public accountant" or the abbreviation "CPA"
				  or "PA" as set out under
				  AS
				  08.04.510 and 08.04.530, or any of the titles
				  and abbreviations listed under
				  AS
				  08.04.540 unless operating under the
				  requirements of practice privilege under 12 AAC 04.251.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 5 - Permits and Practice Privileges › 12 AAC 04.251 - Practice privilege

Current through May 31, 2024
(a) An individual who establishes a principal
				  place of business in the state and holds a current CPA license in another state
				  in good standing may practice public accounting in this state without a license
				  for a period of 180 days. The individual is required to obtain a license by
				  reciprocity under
				  12 AAC 04.165 not later than 180
				  days after establishing a principal place of business in the state.
(b) The board may request that an applicant
				  who engages in the practice of public accounting in the state under
				  AS
				  08.04.420 verify that the applicant's
(1) licensure in another state is in good
				  standing;
(2) principal place of
				  business is located in the same state as licensure under (1) of this
				  subsection; or
(3) substantial
				  equivalency qualifications required under
				  12 AAC 04.285 have been
				  met.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 5 - Permits and Practice Privileges › 12 AAC 04.255 - Firm Ownership

Current through May 31, 2024
(a) A firm within the meaning given in
				  AS
				  08.04.680 granted a permit under
				  AS
				  08.04.240 that ceases to be in compliance
				  with the ownership requirements of that section shall promptly take action to
				  remedy that noncompliance.
(b) The
				  following time periods apply to the remediation efforts under (a) of this
				  section:
(1) if the noncompliance is remedied
				  not later than 180 days after the noncompliance begins, the firm need not
				  provide notice to the board;
(2) if
				  the noncompliance is not or cannot be remedied during the 180-day period, the
				  firm shall provide notice of the noncompliance to the board; the board will
				  establish a reasonable length of additional time by which the firm must achieve
				  compliance; in establishing a reasonable length of time,
(A) the following factors may be considered:
(i) the nature and extent of the
				  noncompliance;
(ii) whether the
				  noncompliance could or should have been anticipated or avoided;
(iii) any hardship that achieving compliance
				  in a more expeditious manner may impose; and
(B) the board may approve
(i) up to an additional 180 days, for a total
				  of 360 days;
(ii) a length greater
				  than that set under (i) of this subparagraph, if reasonable and
				  necessary.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 5 - Permits and Practice Privileges › 12 AAC 04.280 - Applications for firm permits and renewal of firm permits

Current through May 31, 2024
(a) An applicant
				  for a permit under 12 AAC 04.245 and
				  AS
				  08.04.240 must submit
(1) evidence satisfactory to the board that
				  the firm
(A) meets the ownership requirements
				  set out under
				  AS
				  08.04.240 and
				  12 AAC 04.255; and
(B) is supervised in accordance with the
				  requirements set out under
				  AS
				  08.04.360;
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 5 - Permits and Practice Privileges › 12 AAC 04.285 - Substantial equivalency

Current through May 31, 2024
(a) The licensing
				  requirements of another state are substantially equivalent to the national
				  standard if the National Association of State Boards of Accountancy National
				  Qualification Appraisal Service has determined that the qualifications for
				  licensure as a certified public accountant in that state are substantially
				  equivalent to the qualifications for certification as a certified public
				  accountant of the Uniform Accountancy Act, published jointly by the American
				  Institute of Certified Public Accountants and the National Association of State
				  Boards of Accountancy.
(b) The
				  qualifications of an individual are substantially equivalent to the national
				  standard if the National Association of State Boards of Accountancy National
				  Qualification Appraisal Service has determined that the individual's
				  qualifications are substantially equivalent to the qualifications for
				  certification as a certified public accountant of the Uniform Accountancy Act,
				  published jointly by the American Institute of Certified Public Accountants and
				  the National Association of State Board of Accountancy.
A copy of the Uniform Accountancy Act may be obtained
						from the American Institute of Certified Public Accountants at AICPA, 220 Leigh
						Farm Road, Durham, North Carolina 27707-8110, or at AICPA's website at
http://www.aicpa.org
, or from the
						National Association of State Boards of Accountancy, 150 Fourth Avenue North,
						Suite 700, Nashville, TN 37219-2417, or at NASBA's website at
http://www.nasba.org
.
Authority:
AS
						08.04.070
AS 08.04.075
AS
						08.04.120
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.300 - Hours of continuing education required

Current through May 31, 2024
(a) Continuing
				  education in this section must ensure that a licensee
(1) maintains high professional accountancy
				  standards;
(2) is up to date with
				  current educational trends; and
(3)
				  has obtained specific training required for a CPA to provide public accountancy
				  services effectively and competently, applying the principles and concepts of
				  public accountancy set out in AS 08.04.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.310 - Computation of nonacademic continuing education hours

Current through May 31, 2024
(a) For the
				  purposes of
				  12 AAC 04.300 -
				  12 AAC 04.440, 50 minutes of
				  instruction constitute one hour.
(b) Repealed 12/25/2015.
(c) Credit is given only for class hours and
				  not for hours devoted to class preparation.
Authority:
AS
						08.04.070
AS
						08.04.425
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.320 - Computation of academic continuing education hours

Current through May 31, 2024
(a) One quarter
				  hour academic credit from college or university constitutes 10 hours of
				  continuing education.
(b) One
				  semester hour academic credit from a college or university constitutes 15 hours
				  of continuing education.
Authority:
AS
						08.04.070(b)
AS
						08.04.425(a)
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.330 - Challenged courses

Current through May 31, 2024
Academic credit earned for a challenged course is not
					 acceptable for continuing education.
Authority:
AS
						08.04.070(b)
AS
						08.04.425(a)
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.340 - Approved subjects

Current through May 31, 2024
To be approved by the board, a subject for continuing
					 education credit must contribute directly to the professional competence of a
					 certified public accountant and may include
(1) technical subjects pertaining directly to
				  the profession of accounting; or
(2) non-technical subjects that improve the
				  licensee's ability to practice accountancy in a competent manner.
Authority:
AS
						08.04.070
AS
						08.04.425
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.350 - Nonacademic program criteria

Current through May 31, 2024
(a) Nonacademic
				  continuing education programs requiring class attendance are approved by the
				  board if
(1) a course outline is prepared in
				  advance and preserved;
(2) repealed
				  12/25/2015;
(3) the program is
				  conducted by a qualified instructor; and
(4) a record of attendance is
				  maintained.
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.360 - Approved nonacademic continuing education programs

Current through May 31, 2024
The following programs are approved by the board if they
					 meet the requirements of
					 12 AAC 04.340 and
					 12 AAC 04.350:
(1) professional development programs of the
				  American Institute of Certified Public Accountants, national professional
				  accounting organizations, state accounting societies, or organizations listed
				  by the National Association of State Boards of Accountancy on the National
				  Registry of CPE Sponsors;
(2)
				  technical sessions designed as formal educational programs at meetings of the
				  American Institute of Certified Public Accountants, national professional
				  accounting organizations, state accounting societies, or organizations listed
				  by the National Association of State Boards of Accountancy on the National
				  Registry of CPE Sponsors;
(3)
				  formal, organized, education programs that focus primarily on the enhancement
				  of necessary skills and knowledge in the subjects of accounting, auditing, tax,
				  consulting, financial planning, professional conduct, and specialized industry
				  or government practices;
(4)
				  college or university short courses not carrying academic credit;
(5) repealed 4/12/2024.
A copy of the National Association of State Boards of
						Accountancy's National Registry of CPE Sponsors may be obtained from the
						National Association of State Boards of Accountancy, 150 Fourth Avenue North,
						Suite 700, Nashville, TN 37219-2417, or at NASBA's website at
http://www.registry.nasbatools.com/display_page
.
Authority:
AS
						08.04.070
AS
						08.04.425
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.370 - Individual study [Repealed]

Current through May 31, 2024
Authority:
AS
						08.04.070(b)
AS
						08.04.425(a)
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.380 - Instructor or discussion leader

Current through May 31, 2024
(a) The board will
				  award one hour of continuing education credit for each hour completed in
				  preparation for instruction or discussion as an instructor or discussion leader
				  of an educational program meeting the requirements of
				  12 AAC 04.310 -
				  12 AAC 04.360. The number of hours of credit awarded under
				  this subsection may not exceed twice the number of hours awarded under (b) of
				  this section.
(b) The board will
				  award one hour of continuing education credit for each hour completed as an
				  instructor or discussion leader of an educational program meeting the
				  requirements of
				  12 AAC 04.310 -
				  12 AAC 04.360. The board will award credit only for the
				  initial course of instruction of the subject matter unless there have been
				  substantial new developments in the subject since the prior
				  presentation.
(c) Credit awarded
				  under (a) and (b) of this section may not exceed 30 hours in any two-year
				  period.
Authority:
AS
						08.04.070
AS
						08.04.425
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.400 - Report of continuing education

Current through May 31, 2024
An applicant for renewal of a license issued by the board
					 under this chapter to practice public accounting shall submit, on a form
					 provided by the department, a statement that the applicant has complied with
					 the continuing education requirements of
					 12 AAC 04.300.
Authority:
AS
						08.04.070
AS
						08.04.425
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.420 - Applicability of continuing education requirement (Repealed)

Current through May 31, 2024
As of Register 184, Jan. 2008, the substance of former
						12 AAC 04.420 appears in
						12 AAC 04.300(d).
Alaska Administrative Code › Title 12 - Professional Regulations › Part 1 - Boards and Commissions Subject to Centralized Licensing › Chapter 04 - Board of Public Accountancy › Article 6 - Continuing Education › 12 AAC 04.430 - Inactive licenses

Current through May 31, 2024
(a) To obtain or renew an inactive license
				  under AS
				  08.04.410, the holder of a license must
				  submit
(1) an application on a form provided
				  by the department; and
(2) the fee
				  set out in
				  12 AAC 02.340(5).