Section 12 AAC 04.165 - Application for licensure by reciprocity(a) An applicant who holds a license in good standing to practice public accounting issued by another state may apply for a license to engage in the practice of public accounting in the state. The applicant(1) must comply with the standards of practice set out under AS 08.04 and this chapter;(2) must meet the requirements of AS 08.04.105 and 08.04.195;(3) may not be convicted of a crime that affects the applicant's ability to practice public accountancy competently and safely, as determined by the board; and(4) may not have had a license to practice public accountancy revoked, suspended, or voluntarily surrendered in relation to a licensing or compliance issue in the state or another state within the meaning given in AS 08.04.680, or in a country or foreign jurisdiction outside of the United States.(b) An applicant for a license under this section must submit (1) verification that the applicant holds a current CPA license in good standing issued by another state within the meaning given in AS 08.04.680; the verification must include the applicant's current license status and information regarding any disciplinary action or investigation taken or pending relating to the applicant;(2) a complete notarized application on a form provided by the department that includes a summary of the applicant's professional work experience;(3) the applicable fees specified in 12 AAC 02.340;(4) the names of three individuals who are each able to provide a reference for the applicant as verification that the applicant meets the good moral character requirements of 12 AAC 04.160 and AS 08.04.195(a)(4);(5) verification showing that the applicant has passed the applicable examinations required under 12 AAC 04.200(a) and (b);(6) verification that the qualifications required by the other state are substantially equivalent to the national standard under 12 AAC 04.285; and(7) criminal history information report as set out under 12 AAC 04.161.(c) An applicant must comply with the applicable experience requirements under 12 AAC 04.180.(d) An applicant for licensure by reciprocity under this section is entitled to submit a request for a temporary license to practice public accountancy. A temporary license under this section is valid for a than a period no longer than 180 days pending issuance of a license. An individual may not receive more than one temporary license. The temporary license expires once the board issues a full license.Eff. 1/1/2008, Register 184; am 9/28/2008, Register 187; am 12/25/2015, Register 216, January 2016; am 2/24/2022, Register 241, April 2022; am 4/12/2024, Register 250, July 2024Authority:AS 08.04.070
AS 08.04.195