Section 12.04.187. Education verified.

	(a)  Repealed 5/28/81.  
	(b)  An applicant for a certified public accountant examination or license shall arrange for the submission of a transcript or transcripts from colleges or universities necessary to verify that the applicant meets the appropriate education requirements of 12 AAC 04.185.  
	(c)  A transcript verifying the education of an applicant for examination must be sent directly to the department for the board's use by the issuing college or university. A transcript submitted by an applicant for a certified public accountant license must be certified unless the  
		(1) original, official transcript has been posted and can be viewed on the website of an approved credentials evaluation service that meets the requirements of 12 AAC 04.185(e)(3) and the original credential evaluation is mailed directly to the department by the approved credentials evaluation service; or  
		(2) board determines it is impossible or impracticable for the transcript to be certified.  
	(d)  If an applicant cannot submit a transcript as required by this section, the board may accept as evidence of education  
		(1) verification from the licensing authority of accountants in another jurisdiction;  
		(2) verification from a governmental agency, employer, or association which  
			(A) previously required documentary evidence of education; or  
			(B) directly verified education;  
		(3) oral testimony and sworn statements of the applicant and other parties; and  
		(4) other documentary evidence.  
	(e)  Repealed 2/2/94.  

Authorities

08.04.070;08.04.120

Notes

Reference

12 AAC 04.175
12 AAC 04.190

Authority

AS 08.04.070 AS 08.04.120

History

Eff. 1/18/78, Register 64; am 5/28/81, Register 78; am 2/2/94, Register 129; am 7/27/97, Register 143; am 1/1/2008, Register 184