Section 12 AAC 04.245 - Firm permits(a) A firm that is engaged in the practice of public accounting in the state must obtain a permit issued by the board under this chapter if the firm(1) has an established and maintained office in the state and meets the ownership requirements of 12 AAC 04.255;(2) does not have an established and maintained office in the state but provides, or offers to provide, attest functions in the state under AS 08.04.240(k); or(3) assumes or uses the title or designation "certified public accountant" or "public accountant" or the abbreviation "CPA" or "PA" as set out under AS 08.04.510 and 08.04.530, or any of the titles and abbreviations listed under AS 08.04.540 unless operating under the requirements of practice privilege under 12 AAC 04.251.(b) A firm that requires a permit must meet the requirements of 12 AAC 04.280.Eff. 4/12/2024, Register 250, July 2024