{"data":{"id":"us-ak/as-08.04.450","jurisdiction":"us-ak","citation":"AS 08.04.450","heading":"Disciplinary power of board; investigations.","body":"(a) In addition to its powers under AS 08.01.075, the board may revoke, suspend, or refuse to renew a license, practice privilege, or permit, may censure a holder of a license, practice privilege, or permit, or may require a holder of a license, practice privilege, or permit to undergo a peer review under terms required by the board or satisfactorily complete continuing education, if the board finds\n(1) fraud or deceit in obtaining a license or permit required by this chapter;\n(2) dishonesty or gross negligence in the practice of public accounting, or other acts discreditable to the accounting profession;\n(3) violation of a provision of AS 08.04.500 — 08.04.610 or failure to take corrective action to comply with AS 08.04.240(i) within the time allowed under AS 08.04.240(j);\n(4) violation of a rule of professional conduct or other regulation adopted by the board;\n(5) conviction of a felony under the laws of any state or of the United States;\n(6) conviction of any crime, an essential element of which is dishonesty or fraud, under the laws of any state or of the United States;\n(7) cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or public accountant in any other state for any cause other than failure to pay a required fee;\n(8) suspension or revocation of the right to practice before any state or federal agency;\n(9) failure to satisfy the continuing education requirements prescribed by the board under AS 08.04.425, except as conditioned, relaxed, or suspended by the board under AS 08.04.425(c) and (d);\n(10) failure to comply with the peer review requirement under AS 08.04.426;\n(11) commission of an act in another state for which the holder of the license, practice privilege, or permit would be subject to discipline in this or the other state;\n(12) dishonesty, fraud, deceit, or gross negligence by the holder of a license, practice privilege, or permit in the filing or failure to file the income tax returns of the holder of the license, practice privilege, or permit;\n(13) violation of professional standards;\n(14) performance of any fraudulent act while holding a license, practice privilege, or permit under this chapter; or\n(15) a false or misleading statement or verification provided in support of the application of another person for a license or permit under this chapter.\n(b) The board shall investigate a complaint made by the board of accountancy, or other regulatory body for the practice of accounting, of another state.\n(c) The board may require the holder of a license, practice privilege, or permit who is disciplined under (a) of this section to bear the costs of the disciplinary proceedings.","path":["Title 8. Business and Professions.","Chapter 04. Accountants.","Article 3. Regulation of Accountants."],"source_url":"https://www.akleg.gov/basis/statutes.asp#08.04.450","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:16:30Z","sha256":"f994be0bc2302982f0444378831731f22fea3ece627011c5cda19657f6d5b673","source_id":"us-ak","stale":false,"prev":"us-ak/as-08.04.440","next":"us-ak/as-08.04.460"},"notice":"GroundRules: Original legal text. Not legal advice."}