Effective Aug 31, 2008Alaska Register 187(Eff. 8/31/2008, Register 187)
(a) The notification requirements of the independent certified public accountant and the insurer under AS 21.09.200( l) must be completed within five working days after the determination or notice of determination.
(b) If an independent certified public accountant becomes aware of facts after the filing date of the annual audited financial report that might have affected the report, the independent certified public accountant shall take action as prescribed in the American Institute of Certified Public Accountants' AU Section 561: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, dated July 9, 2007 and adopted by reference.