Sec. 08.04.450. Disciplinary power of board; investigations.

458 words·~2 min read·/ak/title-8/chapter-4/08-04-450

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)In addition to its powers under AS 08.01.075 , the board may revoke, suspend, or refuse to renew a license, practice privilege, or permit, may censure a holder of a license, practice privilege, or permit, or may require a holder of a license, practice privilege, or permit to undergo a peer review under terms required by the board or satisfactorily complete continuing education, if the board finds

(1)fraud or deceit in obtaining a license or permit required by this chapter;

(2)dishonesty or gross negligence in the practice of public accounting, or other acts discreditable to the accounting profession;

(3)violation of a provision of AS 08.04.500 — 08.04.610 or failure to take corrective action to comply with AS 08.04.240

(i)within the time allowed under AS 08.04.240 (j);

(4)violation of a rule of professional conduct or other regulation adopted by the board;

(5)conviction of a felony under the laws of any state or of the United States;

(6)conviction of any crime, an essential element of which is dishonesty or fraud, under the laws of any state or of the United States;

(7)cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or public accountant in any other state for any cause other than failure to pay a required fee;

(8)suspension or revocation of the right to practice before any state or federal agency;

(9)failure to satisfy the continuing education requirements prescribed by the board under AS 08.04.425 , except as conditioned, relaxed, or suspended by the board under AS 08.04.425

(c)and (d);

(10)failure to comply with the peer review requirement under AS 08.04.426 ;

(11)commission of an act in another state for which the holder of the license, practice privilege, or permit would be subject to discipline in this or the other state;

(12)dishonesty, fraud, deceit, or gross negligence by the holder of a license, practice privilege, or permit in the filing or failure to file the income tax returns of the holder of the license, practice privilege, or permit;

(13)violation of professional standards;

(14)performance of any fraudulent act while holding a license, practice privilege, or permit under this chapter; or

(15)a false or misleading statement or verification provided in support of the application of another person for a license or permit under this chapter.

(b)The board shall investigate a complaint made by the board of accountancy, or other regulatory body for the practice of accounting, of another state.

(c)The board may require the holder of a license, practice privilege, or permit who is disciplined under

(a)of this section to bear the costs of the disciplinary proceedings.