Section 08.04.120. Educational and experience requirements.

   (a) The education and experience requirements for an applicant are a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board and additional semester hours or post-baccalaureate study so that the total educational program includes at least 150 hours, with an accounting concentration or equivalent as determined by the board by regulation to be appropriate, and two years of accounting experience satisfactory to the board.
   (b) Notwithstanding (a) of this section, the board may grant a license to an applicant who has
        (1) not completed the 150-hour educational program required by (a) of this section if the applicant has received a baccalaureate degree, or its equivalent, before January 1, 2001, from a college or university acceptable to the board, and if the applicant satisfies the other criteria established by the board by regulation for receiving the license; or
        (2) completed a baccalaureate degree, or its equivalent, before January 1, 2008, from a college or university acceptable to the board, and additional semester hours of postbaccalaureate study so that the total educational program includes at least 150 hours, and the applicant has three years of accounting experience satisfactory to the board.

Authorities

8.04.150

Notes

Implemented As

12 AAC 04.175
12 AAC 04.180
12 AAC 04.185
12 AAC 04.187
12 AAC 04.285
12 AAC 04.990

References

12 AAC 04.175
12 AAC 04.185
AS 8.04.150 .150">Sec. 08.04.150. Qualifications to take examination.

History

(Sec. 3(3) - (6) ch 187 SLA 1960; am Sec. 14 ch 6 SLA 1984; am Sec. 4 ch 21 SLA 1991; am Sec. 5, 6 ch 62 SLA 1991; am Sec. 22, 23 ch 29 SLA 1996; am Sec. 11 ch 16 SLA 2006; am Sec. 1 ch 37 SLA 2008)