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DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT

DIVISION OF OCCUPATIONAL LICENSING

STATE BOARD OF PUBLIC ACCOUNTANCY

P.O. BOX 110806, JUNEAU, ALASKA 99811-0806

QUALITY REVIEW REPORTING REQUIREMENTS

All permit holders, even those who held an inactive permit or those renewing active to inactive, must complete the following:

To renew a permit for a permit period beginning on or after January 1, 2000, a permit holder shall certify that the permit holder has

met the quality review requirements of 12 AAC 04.600 or that the permit holder is exempt under 12 AAC 04.620 (see attached

regulations).

A permit holder who issued a report on audited or reviewed financial statements during the concluding permit period shall certify that,

within the three years before the date of application for permit renewal, the permit holder has undergone a quality review that is

acceptable to the board under 12 AAC 04.610. The permit holder shall submit, at the time of application for renewal, a written

certification from the organization that performed the quality review; the certification must verify:

(1) that the permit holder has undergone the quality review;

(2) the date of the permit holder’s most recent quality review;

(3) that the permit holder remains in good standing in the organization’s quality review program; and

(4) the quality review was performed in accordance with 12 AAC 04.610.

The board will, in its discretion, communicate directly with the organization that performed a quality review to verify the information

submitted by the permit holder.

1. DURING THE 1998-99 PERMIT PERIOD (JANUARY 1, 1998 – DECEMBER 31, 1999), HAVE YOU, AS AN INDIVIDUAL,

ISSUED A REPORT ON AUDITED OR REVIEWED FINANCIAL STATEMENTS?

YES

A. If no, proceed to question number 2.

If yes, you must certify that you have completed a qualify review within the last three years as stated above in “QUALITY

REVIEW REPORTING REQUIREMENTS”. Proceed to question number 2C.

C. If you issued your FIRST report on audited or reviewed financial statements within the last 12 months, what was the date

of the report?

. You must complete a quality review within 12 months of this date. Proceed to question

2D.

2. PLEASE CHECK THE APPROPRIATE STATEMENT AND SIGN BELOW

A. I am not subject to completing a quality review because I meet the “EXCEPTIONS TO QUALITY REVIEW

REPORTING REQUIREMENTS” described in regulation 12 AAC 04.620(a).

B. I am not subject to completing a quality review because I was, during the full permit period, an

employee/partner/member/shareholder of a public accounting firm (i.e., Partnership, corporation, or Limited Liability

Co.). Any reports on audited or reviewed financial statements were done under the firm name.

FIRM NAME:

C. I have completed a quality review within the last three years. The Quality Review Certification is enclosed.

D. My first report on audited or reviewed financial statements was issued within the last 12 months. I understand that

a quality review must be completed within 12 months of the date of that report as required by regulation 12 AAC

04.620(b).

A WRITTEN CONFIRMATION FROM THE ORGANIZATION THAT PERFORMED THE QUALITY REVIEW MUST ACCOMPANY

THIS RENEWAL FORM AND MEET THE REQUIREMENTS LISTED ABOVE.

SIGN HERE

Applicant’s Signature

Date

08-4060a (Rev. 10/99)

Form 08-4060b - Biennial Certified Public Accountant/ Public Accountant License Renewal Page 3

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