Section 12.04.060. Form of opinions and reports.

Latest version.

	(a)  In every report and opinion, an accountant shall clearly state the scope of responsibilities undertaken, all material information used, all audited facts, and when unaudited financial statements are included, the fact that they were not audited.  
	(b)  An accountant shall not permit his or her name to be associated with financial statements unless, with regard to those statements, the accountant has  
		(1) expressed an unqualified opinion;  
		(2) expressed a qualified opinion which clearly specifies the reason for the qualification;  
		(3) expressed an adverse opinion; or  
		(4) disclaimed an opinion on the statements in a manner which clearly indicates the accountant's reasons for the disclaimer.

Authorities

08.04.070;08.04.080

Notes

Authority
 AS 08.04.070(b)  
AS 08.04.080  
History Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106

                    
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