Section 08.04.598. Use of title with name of other legal entity.  


Latest version.
  • A person may not sign or affix the name of a legal entity to an accounting or financial statement or opinion or report on an accounting or financial statement with wording indicating that the person is a legal entity composed of certified public accountants or public accountants or with wording indicating that the legal entity has expert knowledge in accounting or auditing unless the legal entity holds a current permit, it is practicing under the name on the 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 legal entity holds an out-of-state exemption.

Notes


History

(Sec. 44 ch 16 SLA 2006; am Sec. 32 ch 67 SLA 2010)