1. (a) An individual may not practice, attempt to practice, or offer to practice public accountancy in the state without a current license as a certified public accountant (CPA) issued by the board or under a practice privilege in accordance with 12 AAC 04.251(a). The board may issue a license to an applicant, including an applicant with a license in a state outside this state who wishes to establish a principal place of business in this state as follows:

   1. (1) by examination under 12 AAC 04.175;
   2. (2) by reciprocity under 12 AAC 04.165 if the applicant holds a current CPA license in another state;

   3. (3) by temporary military courtesy license under 12 AAC 04.184 if the applicant

      1. (A) is an active duty military member or the spouse of an active duty military member of the armed forces of the United States;
      2. (B) meets the requirements of 12 AAC 04.184; and
      3. (C) has submitted an application for a license by reciprocity.
2. (b) Repealed 7/26/2025.
3. (c) A foreign-educated applicant or applicant from a foreign jurisdiction shall provide verification of residency in this state under AS 01.10.055.

(Eff. 4/12/2024, Register 250)

Authority: AS 08.04