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(a) Repealed 5/28/81.
(b) An applicant for a certified public accountant examination or certificate shall arrange for the submission of a transcript or transcripts from colleges or universities necessary to verify that the applicant meets the appropriate education requirements of 12 AAC 04.185.
(c) A transcript verifying the education of an applicant for examination must be sent directly to the department for the board's use by the issuing college or university. A transcript submitted by an applicant for a certified public accountant certificate must be certified unless considered impossible or impracticable by the board.
(d) If an applicant cannot submit a transcript as required by this section, the board may accept as evidence of education
(1) verification from the licensing authority of accountants in another jurisdiction;
(2) verification from a governmental agency, employer, or association which
(A) previously required documentary evidence of education; or
(B) directly verified education;
(3) oral testimony and sworn statements of the applicant and other parties; and
(4) other documentary evidence.
(e) Repealed 2/2/94.
History: Eff. 1/18/78, Register 64; am 5/28/81, Register 78; am 2/2/94, Register 129; am 7/27/97, Register 143
Authority: AS 08.04.070
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Last modified 7/05/2006