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

Universal Citation: 12 AK Admin Code 04.251

Current through February 24, 2025

(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.

(c) An accountant who exercises the practice privilege granted under AS 08.04.420 shall follow the statutes and regulations of the state when practicing in the state and shall recognize the jurisdiction and disciplinary authority of the board and courts over the services provided by the accountant in the state.

Authority:AS 08.04.070

AS 08.04.240

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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