12 AAC 04.181. Work experience points

(a) The minimum number of experience points required by the board depends upon the applicant's educational background. If an applicant has

(1) a baccalaureate degree with an accounting concentration that meets the requirements of 12 AAC 04.185(b) as determined by the board, four points are required;

(2) a baccalaureate degree with a concentration other than accounting that does not meet the requirements of 12 AAC 04.185(b) as determined by the board, six points are required;

(3) repealed 2/2/94.

(b) An applicant may earn experience points as follows:

(1) one year of experience working in public accounting under the direct supervision of a certified public accountant equals two experience points;

(2) one year of experience working in private accounting or government accounting under the direct supervision of a certified public accountant equals one and one-third experience points;

(3) one year of experience working as an accountant not under the supervision of a certified public accountant equals one experience point.

History: Eff. 8/18/90, Register 115; am 2/2/94, Register 129

Authority: AS 08.04.070 (b)

AS 08.04.120

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