Section 12.04.530. Definitions for disciplinary guidelines.

In AS 08.04.450 and 12 AAC 04.520 - 12 AAC 04.530,  
		(1) "act discreditable to the accounting profession" includes  
			(A) breaching a client confidence;  
			(B) attempted bribery; and  
			(C) using the reputation or business establishment of public accountancy as a front for illegal financial activities;  
		(2) "breaching the security provisions of a licensing examination" includes  
			(A) removing from the examination room any examination materials without authorization;  
			(B) reproducing, or assisting a person in reproducing any portion of the licensing examination by any means and without authorization;  
			(C) paying a person to take the licensing examination to discover the content of any portion of the licensing examination;  
			(D) obtaining examination questions or other examination materials, except by specific authorization, before, during, or after an examination;  
			(E) using, or purporting to use, improperly obtained examination questions or materials to instruct or prepare an examinee for the licensing examination; and  
			(F) 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" includes  
			(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 permitting answers to be copied by another examinee;  
			(C) possessing, during the administration of the examination, any books, equipment, notes, written or printed material, or data of any kind, other than the examination materials distributed or otherwise authorized to be possessed during the examination;  
			(D) impersonating an examinee, or having another individual take the examination on behalf of the examinee; and  
			(E) violating written or oral examination instructions;  
		(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" includes  
			(A) knowingly submitting to the board false or forged evidence in, or in support of, 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; and  
			(C) breaching the security provisions of a licensing examination;  
		(6) "gross negligence in the practice of public accounting" includes  
			(A) failure to adequately keep required documentation and work papers of a client or of work performed by the holder of a license, permit, or certificate; and  
			(B) misaccounting of funds, or other misapplication of generally accepted accounting practices, that results in substantial injury.  
		(7) "unprofessional conduct in an investigation" includes  
			(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, upon written request, to examine and have access to records maintained by the licensee that relate to the licensee's practice under AS 08.04.  

Authorities

08.01.075;08.04.070;08.04.450

Notes

Reference

12 AAC 04.520
12 AAC 04.530

Authority

AS 08.01.075 AS 08.04.070 AS 08.04.450 ________________________

History

Eff. 4/10/88, Register 106; am 2/14/99, Register 149; am 12/25/2015, Register 216