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

Universal Citation: 12 AK Admin Code 04.185

Current through February 24, 2025

(a) Repealed 2/2/94.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;

(D) cost accounting;

(E) auditing;

(F) advanced accounting;

(G) accounting theory;

(H) governmental accounting; or

(I) detection of fraud;

(2) nine semester credit hours or 15 quarter credit hours of business law, economics, and

(A) statistics;

(B) computer science; or

(d) Repealed 2/2/94.

(e) As used in AS 08.04.120, "a college or university acceptable to the board" means

(1) a college or university accredited by a regional accrediting association or as otherwise approved by the board; or

(2) a foreign college or university whose degree program has been evaluated by an approved credentials evaluation service and determined to be equivalent to the degree program of an institution acceptable under (1) of this subsection; an approved credentials evaluation service is the National Association of State Boards of Accountancy (NASBA) International Evaluation Services (NIES).

(f) For purposes of this section, when converting quarter hours to semester hours, the number of quarter hours is multiplied by 2/3 or 0.67.

(g) The following may not be used to meet the accounting concentration

(1) college level examination program (CLEP) courses;

(2) examination preparation courses;

(3) life experience credits; or

(4) course similar to these described in (1) - (3) of this subsection as determined by the board.

(h) No more than six semester credit hours can be earned in each subject listed in (b)(1) of this section.

Authority:AS 08.04.070

AS 08.04.120

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