Section 12 AAC 04.530 - Definitions for disciplinary guidelinesFor the purposes of this section, AS 08.04.450, 08.04.470, 08.04.480, and 12 AAC 04.520 - 12 AAC 04.530,
(1) "act discreditable to the accounting profession" means an action that conflicts with or is in breach of the rules set out in the Code of Professional Conduct of the American Institute of Certified Public Accountants, AICPA Professional Standards, ET Section, revised as of June 15, 2022, and adopted by reference under 12 AAC 04.004;(2) "breaching the security provisions of a licensing examination" includes (A) removing any examination materials from the examination room without authorization,(B) reproducing, or assisting a person in reproducing, any portion of the licensing examination by any means and without authorization;(C) obtaining examination questions or other examination materials, except by specific authorization before, during, or after an examination;(D) using, or purporting to use, improperly obtained examination questions or materials to instruct or prepare an examinee for the licensing examination; and(E) selling, distributing, buying, receiving, or having unauthorized possession of any portion of a future, current, or previously administered licensing examination;(3) "cheating on a licensing examination" means (A) communicating with another examinee or an unauthorized person during the administration of the examination regarding the content of the examination;(B) copying answers from another examinee; or(C) permitting answers to be copied by another examinee;(4) "dishonesty in the practice of public accounting" means making misleading, deceptive, or untrue representations in the practice of public accountancy;(5) "fraud or deceit in obtaining any certificate, license, registration, or permit" means knowingly submitting false or forged evidence to the board in, or in support of, (A) an application for a certificate, license, registration, or permit;(B) cheating on a licensing examination, or assisting a person in cheating on a licensing examination; or(C) breaching the security provisions of a licensing examination;(6) "gross negligence in the practice of public accounting" means(A) the failure by a licensee to adequately keep required documentation and work papers of a client or of work performed by the holder of a license, permit, or certificate;(B) mis-accounting funds; or(C) other misapplication of generally accepted accounting practices that results in substantial injury to another;(7) "unprofessional conduct in an investigation" means (A) failing to cooperate with an official investigation by the board or the board's representatives, including failing to timely provide requested information; and(B) failing to allow the board or the board's representative to examine and have access to records maintained by the licensee that relate to the licensee's practice under AS 08.04 upon written request.Eff. 4/10/88, Register 106; am 2/14/99, Register 149; am 12/25/2015, Register 216, January 2016; am 4/12/2024, Register 250, July 2024Authority:AS 08.01.075
AS 08.04.070
AS 08.04.450