Section 08.04.360. Supervision required.

Each office established or maintained in this state for the practice of public accounting shall be under the direct supervision of an individual in residence who holds a license or a practice privilege. The supervisor may be a sole proprietor, partner, principal, member, or staff employee. A supervisor may serve in this capacity at one office only.

Authorities

8.04.105; 8.04.195; 8.04.240; 8.04.370; 8.04.380; 8.04.500; 8.04.510; 8.04.520; 8.04.530; 8.04.540; 8.04.560; 8.04.580; 8.04.590; 8.04.595; 8.04.598

Notes

References

12 AAC 04.189
12 AAC 04.440
AS 8.04.105 .105">Sec. 08.04.105. License for individual to practice as a public accountant.
AS 8.04.195 .195">Sec. 08.04.195. Reciprocity with other states.
AS 8.04.240 .240">Sec. 08.04.240. Application of partnerships, limited liability companies, corporations, and other legal entities for permits.
AS 8.04.370 .370">Sec. 08.04.370. Use of title "certified public accountant" by office of legal entity.
AS 8.04.380 .380">Sec. 08.04.380. Waiver of requirements.
AS 8.04.500 .500">Sec. 08.04.500. Individual posing as a certified public accountant.
AS 8.04.510 .510">Sec. 08.04.510. Partnership, limited liability company, corporation, or other legal entity posing as a certified public accountant.
AS 8.04.520 .520">Sec. 08.04.520. Individual posing as public accountant.
AS 8.04.530 .530">Sec. 08.04.530. Partnership, limited liability company, or corporation posing as public accountant.
AS 8.04.540 .540">Sec. 08.04.540. Use of deceptive title or abbreviation.
AS 8.04.560 .560">Sec. 08.04.560. Individual may not assume title.
AS 8.04.580 .580">Sec. 08.04.580. Partnership posing as accountants or auditors.
AS 8.04.590 .590">Sec. 08.04.590. Use of title with corporate name.
AS 8.04.595 .595">Sec. 08.04.595. Use of title with limited liability company name.
AS 8.04.598 .598">Sec. 08.04.598. Use of title with name of other legal entity.

History

(Sec. 9(2) ch 187 SLA 1960; am Sec. 4 ch 29 SLA 1996; am Sec. 20 ch 16 SLA 2006)