Buy cheap gay porn.

31.0528 Basic requirements of study hours.

Cite as [A.S.A.C. § 31.0528]

(a) For the calendar year 1989, each certified public accountant and public accountant shall file, on a form prescribed by the board, a certification as to the completion of at least 40 hours in continuing education programs as set forth in 31.0531 ASAC, except that at least 8 hours of continuing education shall be in subjects pertaining to accounting or auditing as designated by the board, as set forth 31.0539 ASAC.

(1) The certificate of continuing education form shall be filed no later than November 30, 1988.

(2) lf this continuing education requirement is not met, a permit to practice public accounting

during the calendar year ended December 31, 1989 will be suspended, as provided by 31.0221(a)(l) A.S.C.A., until the 1989 continuing education requirement has been satisfied.

(3) The board will not suspend a permit to practice to any applicant who has not fully complied with the 1989 continuing education requirement in cases where failure by the applicant to fulfill the requirement has been caused by reason of:

(a) Health, as certified by a medical doctor; or

(b) Military service on extended active duty with the armed forces of the United States; or

(4) Other good and valid causes, as determined and approved by the board.

(b) For a permit to practice public accountancy covering calendar year 1990, and for each biennium thereafter, an applicant shall file, together with the application for a permit to practice, a certification as to the completion of at least 80 hours in continuing education programs, as set forth in 31.0531 ASAC, except that at least 16 hours of continuing education shall be in subjects

pertaining to accounting or auditing as designated by the board, as set forth in 31.0539 ASAC.

History: Rule 3-88, eff 18 Apr 88.