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(a) Except as provided in (b) of this section, a corporation registered or applying for registration with the board under AS 08.04.240 (b) shall file with the board a copy of the corporation's articles of incorporation. The articles of incorporation must state that the sole purpose and business of the corporation is the practice of public accounting as required under AS 08.04.240 (b).
(b) A corporation that is incorporated under AS 10.45 as a professional corporation in the state is exempt from the requirements of this section.
(c) A limited liability company registered or applying for registration with the board under AS 08.04.240 (d) shall file with the board a copy of the limited liability company's articles of organization. The articles of organization must state that the sole purpose and business of the limited liability company is the practice of public accounting as required under AS 08.04.240 (d).
History: Eff. 5/4/96, Register 138; am 7/27/97, Register 143
Authority: AS 08.04.070
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Last modified 7/05/2006