Section 08.04.540. Use of deceptive title or abbreviation.

An individual, partnership, limited liability company, corporation, or other legal entity may not assume or use the title or designation "certified accountant," "chartered accountant," "enrolled accountant," "licensed accountant," "registered accountant," or any other title or designation likely to be confused with "certified public accountant" or "public accountant," or any of the abbreviations "C," "EA," "LA," "RA," or similar abbreviations likely to be confused with "CPA" or "PA" except that "EA" may be used to the extent that it relates to the term "enrolled agent" as defined by the federal Internal Revenue Service; however, an individual, partnership, limited liability company, corporation, or other legal entity holding a current license or permit or an out-of-state exemption or practice privilege, and whose offices in this state for the practice of public accounting, if any, are maintained as required by AS 08.04.360 - 08.04.380 may hold out to the public as an accountant or auditor.

Authorities

8.04.550

Notes

Implemented As

12 AAC 04.940

References

12 AAC 04.940
AS 8.04.550 .04.550">Sec. 08.04.550. Corporation may not assume title. [Repealed, Sec. 21 ch 147

History

(Sec. 15(5) ch 187 SLA 1960; am Sec. 20 ch 147 SLA 1976; am Sec. 8 ch 62 SLA 1988; am Sec. 14 ch 29 SLA 1996; am Sec. 2 ch 12 SLA 1997; am Sec. 39 ch 16 SLA 2006; am Sec. 27 ch 67 SLA 2010)

].