Current through February 24, 2025
For the purposes of this section,
AS
08.04.450,
08.04.470,
08.04.480, and
12 AAC 04.520 -
12 AAC 04.530,
(1) "act discreditable to the accounting
profession" means an action that conflicts with or is in breach of the rules
set out in the Code of Professional Conduct of the American Institute of
Certified Public Accountants, AICPA Professional Standards, ET
Section, revised as of June 15, 2022, and adopted by reference under
12 AAC 04.004;
(2) "breaching the security provisions of a
licensing examination" includes
(A) removing
any examination materials from the examination room without
authorization,
(B) reproducing, or
assisting a person in reproducing, any portion of the licensing examination by
any means and without authorization;
(C) obtaining examination questions or other
examination materials, except by specific authorization before, during, or
after an examination;
(D) using, or
purporting to use, improperly obtained examination questions or materials to
instruct or prepare an examinee for the licensing examination; and
(E) selling, distributing, buying, receiving,
or having unauthorized possession of any portion of a future, current, or
previously administered licensing examination;
(3) "cheating on a licensing examination"
means
(A) communicating with another examinee
or an unauthorized person during the administration of the examination
regarding the content of the examination;
(B) copying answers from another examinee;
or
(C) permitting answers to be
copied by another examinee;
(4) "dishonesty in the practice of public
accounting" means making misleading, deceptive, or untrue representations in
the practice of public accountancy;
(5) "fraud or deceit in obtaining any
certificate, license, registration, or permit" means knowingly submitting false
or forged evidence to the board in, or in support of,
(A) an application for a certificate,
license, registration, or permit;
(B) cheating on a licensing examination, or
assisting a person in cheating on a licensing examination; or
(C) breaching the security provisions of a
licensing examination;
(6) "gross negligence in the practice of
public accounting" means
(A) the failure by a
licensee to adequately keep required documentation and work papers of a client
or of work performed by the holder of a license, permit, or
certificate;
(B) mis-accounting
funds; or
(C) other misapplication
of generally accepted accounting practices that results in substantial injury
to another;
(7)
"unprofessional conduct in an investigation" means
(A) failing to cooperate with an official
investigation by the board or the board's representatives, including failing to
timely provide requested information; and
(B) failing to allow the board or the board's
representative to examine and have access to records maintained by the licensee
that relate to the licensee's practice under AS 08.04 upon written
request.
Authority:AS
08.01.075
AS 08.04.070
AS
08.04.450
