Section 08.04.580. Partnership posing as accountants or auditors.  


Latest version.
  • A person may not sign or affix a partnership name to any accounting or financial statement or opinion or report on any accounting or financial statement with any wording indicating that it is a partnership composed of certified public accountants or public accountants or with any wording indicating that the partnership has expert knowledge in accounting or auditing unless the partnership holds a current permit and is practicing under the name on its permit, and its offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380, or unless the partnership holds an out-of-state exemption.

Notes


History

(Sec. 15(8) ch 187 SLA 1960; am Sec. 10 ch 62 SLA 1988; am Sec. 15 ch 62 SLA 1991; am Sec. 41 ch 16 SLA 2006; am Sec. 29 ch 67 SLA 2010)