(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.
(b) An applicant for a license under this
section must submit
(1) verification that the
applicant holds a current CPA license in good standing issued by another state
within the meaning given in
AS
08.04.680; the verification must include the
applicant's current license status and information regarding any disciplinary
action or investigation taken or pending relating to the applicant;
(2) a complete notarized application on a
form provided by the department that includes a summary of the applicant's
professional work experience;
(3)
the applicable fees specified in
12 AAC 02.340;
(4) the names of three individuals who are
each able to provide a reference for the applicant as verification that the
applicant meets the good moral character requirements of
12 AAC 04.160 and
AS
08.04.195(a)(4);
(5) verification showing that the applicant
has passed the applicable examinations required under
12 AAC 04.200(a) and
(b);
(6) verification that the qualifications
required by the other state are substantially equivalent to the national
standard under
12 AAC 04.285; and
(7) criminal history information report as
set out under
12 AAC 04.161.
(c) An applicant must comply with the
applicable experience requirements under
12 AAC 04.180.
(d) An applicant for licensure by reciprocity
under this section is entitled to submit a request for a temporary license to
practice public accountancy. A temporary license under this section is valid
for a than a period no longer than 180 days pending issuance of a license. An
individual may not receive more than one temporary license. The temporary
license expires once the board issues a full license.
