Alaska § 08.04.450 - Disciplinary power of board; investigations.

§ 08.04.450. Disciplinary power of board; investigations.

 (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.