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(a) In every report and opinion, an accountant shall clearly state the scope of responsibilities undertaken, all material information used, all audited facts, and when unaudited financial statements are included, the fact that they were not audited.
(b) An accountant shall not permit his or her name to be associated with financial statements unless, with regard to those statements, the accountant has
(1) expressed an unqualified opinion;
(2) expressed a qualified opinion which clearly specifies the reason for the qualification;
(3) expressed an adverse opinion; or
(4) disclaimed an opinion on the statements in a manner which clearly indicates the accountant's reasons for the disclaimer.
History: Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106
Authority: AS 08.04.070 (b)
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Last modified 7/05/2006