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(a) A quality review program is acceptable to the board if it meets the requirements of the
(1) American Institute of Certified Public Accountants (AICPA) Standards for Performing and Reporting on Peer Reviews, 2000 edition, adopted by reference, excluding any reference to compilations; or
(2) National State Auditors Association (NSAA) External Quality Control Program, 1999 edition, adopted by reference.
(b) The board will accept the quality review program undergone by a permit holder that has offices in more than one state if the quality review program meets the requirements of this section, regardless of whether the permit holder's office in this state was selected for quality review.
History: Eff. 7/27/97, Register 143; am 11/2/2001, Register 160
Authority: AS 08.04.070
Editor's note: A copy of the Standards for Performing and Reporting on Peer Reviews, adopted by reference in 12 AAC 04.610, may be obtained from the Department of Commerce, Community, and Economic Development, Division of Occupational Licensing, P.O. Box 110806, Juneau, AK 99811-0806, or from the American Institute of Certified Public Accountants (AICPA), Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881. A copy of the External Quality Control Program, adopted by reference in 12 AAC 04.610, may be obtained from the Department of Commerce, Community, and Economic Development, Division of Occupational Licensing, P.O. Box 110806, Juneau, AK 99811-0806, or the National State Auditors Association, 2401 Regency Road, Suite 302, Lexington, KY 40503.
As of Register 171 (October 2004), the regulations attorney made technical revisions under AS\n 44.62.125(b)(6) to reflect the name change of the Department of Community and Economic Development to the Department of Commerce, Community, and Economic Development made by ch. 47, SLA 2004 and the corresponding title change of the commissioner of community and economic development.
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Last modified 7/05/2006