Actions prohibited under AS 21.36.060 include actions taken to coerce, manipulate, mislead, or fraudulently influence an accountant

1. (1) to issue or reissue a report on an insurer's financial statement that is not warranted due to material violations of accounting practices prescribed, or otherwise permitted, by

   1. (A) the insurance regulatory official of the state of domicile;
   2. (B) generally accepted auditing standards; or
   3. (C) other professional or regulatory standards;

2. (2) not to perform audit, review, or other procedures required by

   1. (A) generally accepted auditing standards; or
   2. (B) other professional standards;
3. (3) not to withdraw an issued report; or
4. (4) not to communicate matters to an insurer's board of directors or audit committee.

(Eff. 8/31/2008, Register 187)

Authority: AS 21.06.060, AS 21.06.090, AS 21.09.200, AS 21.36.060