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- Alaska Statutes.
- Title 8. Business and Professions
- Chapter 4. Accountants
- Section 195. Reciprocity With Other States.
previous: Section 190
. Examination Fee.
next: Section 200
. Use of Title "Certified Public Accountant" by Individual.
AS 08.04.195. Reciprocity With Other States.
- (a) Notwithstanding AS 08.04.110
- 08.04.190, the board may issue a license to engage in the practice of public accounting to an
applicant who holds a license, or its equivalent, issued by another state if the applicant
- (1) passed the Uniform Certified Public Accountant Examination of the American Institute of Certified Public Accountants
in order to receive the applicant's initial license from the other state;
- (2) has four years of experience outside the state in the practice of public accounting or meets equivalent requirements
established by the board by regulation; the four years must occur after the applicant passes the examination required
in (1) of this subsection and within the 10 years immediately preceding the applicant's application under this chapter;
- (3) is not the subject of review procedures, disciplinary proceedings, or unresolved complaints related to the applicant's
license from another state; and
- (4) is of good moral character.
- (b) An applicant for the initial issuance of a license under this section shall list in the application all states
where the applicant has applied for or holds a license, or its equivalent, and shall notify the board in writing
within 30 days after a denial, revocation, or suspension of a license, or the equivalent, by another state.
- (c) The board may by regulation establish the education and continuing education requirements for the issuance of a
license under this section.
- (d) The board may renew a license issued under this section if the licensee
- (1) maintains all of the licensee's offices as required by AS 08.04.360 - 08.04.380;
- (2) complies with the continuing education requirements established under (c) of this section; and
- (3) complies with the requirements of this chapter.
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