Section 08.04.150. Qualifications to take examination.

A person is qualified to take the examination for certified public accountants if the person either
        (1) has a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board with
             (A) an accounting concentration or the equivalent, as defined in regulations of the board;
             (B) a minimum of 15 semester credit hours or 22 quarter credit hours of accounting subjects; or
             (C) one year of public accounting experience under the direct supervision of a certified public accountant; or
        (2) has met or is within 18 semester credit hours or 27 quarter credit hours of meeting the undergraduate educational requirements of AS 08.04.120 and has completed at least 15 semester hours or 22 quarter hours of accounting subjects.

Notes

Implemented As

12 AAC 04.175
12 AAC 04.190
12 AAC 04.195
12 AAC 04.990

References

12 AAC 04.190
12 AAC 04.195

History

(Sec. 3(9) ch 187 SLA 1960; am Sec. 8 ch 62 SLA 1991; am Sec. 1 ch 12 SLA 1997)