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
Universal Citation: 12 AK Admin Code 04.245
Current through February 24, 2025
(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.
(b) A firm that requires a permit must meet the requirements of 12 AAC 04.280.
Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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