Section 12 AAC 04.184 - Temporary military courtesy license(a) The board will issue a temporary military courtesy license to an active duty military member or spouse of an active duty military member of the armed forces of the United States to practice as a certified public accountant who meets the requirements of AS 08.01.063 and this section not later than 30 days after the board receives a completed application. (b) An applicant for a temporary military courtesy license under this section (1) must submit a notarized application on a form provided by the department; (2) must pay the temporary license application fee and fee for a temporary license set out under 12 AAC 02.105; (3) must submit a copy of (A) the applicant's current active duty military orders showing assignment to a duty station in this state; or (B) if the applicant is the spouse of an active duty military member, the applicant's spouse's current active duty military orders showing assignment to a duty station in this state; (4) must submit verification of the applicant's current license to practice public accountancy from a board of accountancy of a licensing jurisdiction of the United States; the verification must include the applicant's status and complete information regarding any disciplinary action or investigation taken or pending relating to the applicant; and (5) may not have been convicted of a crime that affects the applicant's ability to practice public accountancy competently and safely, as determined by the board. (c) A temporary military courtesy license issued to an active duty military member or spouse of an active duty military member under this section will be issued for a period of 180 days and may be renewed for one additional 180-day period, at the discretion of the board. (d) An applicant for a temporary military courtesy license may not have had a license to practice public accountancy revoked, suspended, or voluntarily surrendered in this state or another state or territory of the United States. (e) While practicing under a temporary military courtesy license issued under this section, the holder of the temporary military courtesy license must comply with the standards of practice set out in AS 08.04 and this chapter. (f) The board may refuse to issue a temporary military courtesy license for the same reasons that it may deny, suspend, or revoke a license under AS 08.04.450.Eff. 9/18/2022, Register 243, October 2022Authority:AS 08.01.062
AS 08.01.063
AS 08.04.070