Section 08.04.500. Individual posing as a certified public accountant.

   (a) An individual may not assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant, unless the individual has received a license and all of the individual's offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380.
   (b) This section does not prohibit an individual in good standing in any state, including an individual acting as a sole practitioner in the individual's home state, holding a practice privilege under AS 08.04.420 from using the title "certified public accountant" or another title allowed under (a) of this section.

Authorities

8.04.450; 8.04.630; 8.04.640

Notes

References

12 AAC 04.520
AS 8.04.450 .450">Sec. 08.04.450. Revocation or suspension of license, practice privilege, permit, or out-of-state exemption.
AS 8.04.630 .630">Sec. 08.04.630. Injunction against unlawful act.
AS 8.04.640 .640">Sec. 08.04.640. Penalty.

History

(Sec. 15(1) ch 187 SLA 1960; am Sec. 17 ch 147 SLA 1976; am Sec. 5 ch 14 SLA 1987; am Sec. 4 ch 62 SLA 1988; am Sec. 34 ch 16 SLA 2006; am Sec. 22 ch 67 SLA 2010)