To be approved by the board, a subject for continuing education credit must contribute directly to the professional competence of a certified public accountant and may include

1. (1) technical subjects pertaining directly to the profession of accounting; or
2. (2) non-technical subjects that improve the licensee's ability to practice accountancy in a competent manner.

(Eff. 1/18/78, Register 64; am 4/12/2024, Register 250)

Authority: AS 08.04.070, AS 08.04.425