{"data":{"id":"us-ak/as-08.04.420","jurisdiction":"us-ak","citation":"AS 08.04.420","heading":"Practice privileges.","body":"(a) An individual who does not have a license in this state, who is licensed to practice public accounting in another state, and whose principal place of business for the practice of public accounting is in the other state, may engage in the practice of public accounting in this state under a practice privilege.\n(b) [Repealed, § 44 ch 5 SLA 2022.]\n(c) An individual or firm that may engage in the practice of public accounting in this state under this section is not required to provide a notice to the board, to pay a fee to the board, or to submit documentation to the board in order to engage in the practice of public accounting in this state. The individual or firm may engage in the practice of public accounting by mail, by telephone, by electronic means, or in person.\n(d) A firm that is more than one-half owned by individuals who are certified public accountants in good standing under this chapter or in another state, has its principal place of business in another state, and does not have an office in the state may engage in the practice of public accounting in the state under a practice privilege.\n(e) The board may adopt regulations establishing qualifications for an individual or firm to engage in the practice of public accounting under a practice privilege.","path":["Title 8. Business and Professions.","Chapter 04. Accountants.","Article 3. Regulation of Accountants."],"source_url":"https://www.akleg.gov/basis/statutes.asp#08.04.420","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:16:30Z","sha256":"10127cb4becd55a53002e2af16e847dcf19d8ee7c3c66d5aa76ca44c9cd42cc5","source_id":"us-ak","stale":false,"prev":"us-ak/as-08.04.410","next":"us-ak/as-08.04.421"},"notice":"GroundRules: Original legal text. Not legal advice."}