 |
Alaska Administrative Code (Last Updated: January 12, 2017) |
 |
Title 12. Professional Regulations. |
|
Part 12.1. Boards and Commissions Subject to Centralized Licensing. |
|
Chapter 12.04. Board of Public Accountancy. |
|
Article 12.04.1. Rules of Professional Conduct. |
Section 12.04.040. Use of work of others.
Latest version.
-
No accountant may express an opinion on financial statements which is based in part upon work performed by another accountant unless (1) such work was performed in accordance with generally accepted auditing standards; (2) employed generally accepted accounting principles; and (3) was performed by an independent accountant as defined in 12 AAC 04.010.
Authorities
08.04.070;08.04.080