1. (a) An applicant for licensure by examination under 12 AAC 04.175 must show that the applicant has had two years of experience. Under this subsection, an applicant's acceptable experience

   1. (1) includes providing any type of service or advice involving the use of

      1. (A) accounting;
      2. (B) attest;
      3. (C) compilation;
      4. (D) management advisory;
      5. (E) financial advisory;
      6. (F) tax; or
      7. (G) consulting skills and related training;
   2. (2) must be verified by a supervising certified public accountant with an active license at the time of supervision;
   3. (3) may be gained through employment in government, industry, academia, or public practice; and
   4. (4) does not include paid or unpaid leave or holidays.
2. (b) For the purposes of meeting the requirements under (a) of this section, each year of experience must consist of full or part-time employment that extends over a period of not less than a year and not more than four years and includes not fewer than 2,000 hours of performance of services described in (a)(1) of this section.

(Eff. 9/9/72, Register 43; am 8/3/79, Register 70; am 5/28/81, Register 78; am 4/18/82, Register 82; am 8/14/87, Register 103; am 10/1/88, Register 107; am 8/18/90, Register 115; am 11/15/96, Register 140; am 1/1/2008, Register 184; am 12/25/2015, Register 216; am 4/19/2019, Register 230; am 4/12/2024, Register 250)

Authority: AS 08.04.070, AS 08.04.120