Alaska Statutes (Last Updated: January 11, 2017) |
Title 08. BUSINESS AND PROFESSIONS. |
Chapter 08.04. ACCOUNTANTS. |
Article 08.04.04. UNLAWFUL ACTS AND PENALTIES. |
Section 08.04.600. Disclosure of lack of license or permit.
Latest version.
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An individual, partnership, limited liability company, corporation, or other entity that does not hold a current license, a current practice privilege, a current permit, or a current out-of-state exemption, may not hold out to the public as a certified public accountant or public accountant by use of such words or abbreviations on any sign, card, or letterhead, or in any advertisement or directory, without indicating that the individual, partnership, limited liability company, corporation, or other entity does not hold a current license, a current practice privilege, or a current permit. This section does not prohibit
(1) an officer, employee, partner, member, or principal of an organization from self-description through the position, title, or office that the person holds in the organization;
(2) an act of a public official or public employee in the performance of that individual's duties; or
(3) a person from maintaining a bookkeeping or tax service.
Notes
History
(Sec. 15(10) ch 187 SLA 1960; am Sec. 23 ch 147 SLA 1976; am Sec. 17 ch 29 SLA 1996; am Sec. 45 ch 16 SLA 2006; am Sec. 33 ch 67 SLA 2010)