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Terms Used In Alaska Statutes 08.04.540

  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060

An individual or firm may not assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C,” “EA,” “LA,” “RA,” or similar abbreviations likely to be confused with “CPA” or “PA” except that “EA” may be used to the extent that it relates to the term “enrolled agent” as defined by the federal Internal Revenue Service. However , an individual or firm holding a current license, permit, or practice privilege and whose offices in this state for the practice of public accounting, if any, are maintained as required by Alaska Stat. § 08.04.360 and 08.04.370 may hold out to the public as an accountant or auditor.