1. (a) To renew a license to engage in the practice of public accounting, a licensee must submit the applicable renewal fee required in 12 AAC 02.340 and a complete renewal application on a form provided by the department. The renewal application must include certification that the licensee

   1. (1) maintains all of the licensee's offices as required by AS 08.04.360 - 08.04.380;
   2. (2) has met the continuing education requirements of 12 AAC 04.300 - 12 AAC 04.440;
   3. (3) continues to comply with the requirements of AS 08.04; and

   4. (4) either

      1. (A) has met the peer review requirements of 12 AAC 04.600; or
      2. (B) is exempt under 12 AAC 04.620 from compliance with the peer review requirements of 12 AAC 04.600.

2. (b) For a licensing period that begins on or after January 1, 2028, a foreign-educated applicant or applicant from a foreign jurisdiction shall provide

   1. (1) the certification required under (a)(1) - (4) of this section; and
   2. (2) verification of residence in this state or a state other than this state; in this paragraph, "residence" has the meaning given in AS 01.10.055.

(Eff. 1/1/2008, Register 184; am 4/12/2024, Register 250)

Authority: AS 08.04.070, AS 08.04.105, AS 08.04.195