An applicant for licensure by examination to practice public accounting must

1. (1) meet the requirements of AS 08.04 and this section; and

2. (2) submit to the department

   1. (A) a complete application on a form provided by the department;
   2. (B) the applicable fees specified in 12 AAC 02.340;
   3. (C) a criminal history information report as set out under 12 AAC 04.161;

   4. (D) verification showing that the applicant

      1. (i) meets the education requirements under AS 08.04.120, 08.04.150, 12 AAC 04.185, and 12 AAC 04.187;
      2. (ii) meets the applicable experience requirements under AS 08.04.120 and 12 AAC 04.180; and
      3. (iii) has passed the applicable examinations required under 12 AAC 04.200; and
   5. (E) verification of all valid and current CPA licenses, if any, that the applicant currently holds or has previously held issued by another jurisdiction; the verification must include the applicant's current license status and information regarding disciplinary action or investigation taken or pending relating to the applicant.

(Eff. 9/28/2008, Register 187; am 12/25/2015, Register 216; am 2/24/2022, Register 241; am 4/12/2024, Register 250)

Authority: AS 08.04.070, AS 08.04.110, AS 08.04.130, AS 08.04.105, AS 08.04.120, AS 08.04.150