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An accountant may not knowingly misrepresent facts, and when engaged in the practice of public accounting, including the rendering of tax and management advisory services, may not subordinate his or her judgment to others in matters relating to professional accounting decisions. In tax practice, an accountant may resolve doubt in favor of his or her client as long as there is reasonable support for his or her position.
History: Eff. 1/18/78, Register 64
Authority: AS 08.04.070 (b)
Note to HTML Version:
The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.
If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.
Last modified 7/05/2006