Section 12.04.690. Definitions related to quality review.

Latest version.

In 12 AAC 04.600 - 12 AAC 04.630,  
		(1) "permit holder" means a person, partnership, limited liability company, or corporation that holds a permit to practice under AS 08.04.420;  
		(2) "organization administering the quality review" means  
			(A) a state certified public accountant society authorized by the American Institute of Certified Public Accountants (AICPA) Peer Review Board to administer quality reviews; or  
			(B) the National State Auditors Association.

Authorities

08.04.070;08.04.426

Notes

Authority
 AS 08.04.070  
AS 08.04.426  
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History Eff. 7/27/97, Register 143; am 11/2/2001, Register 160; am 12/25/2015, Register 216

                    
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