31.0548 Professional services.

Cite as [A.S.A.C. § 31.0548]

A professional public accounting corporation shall render the services, as defined in Chapter 2.31, A.S.C.A. It shall render the services through a person who is licensed by the board. A professional public accounting corporation, however, may employ a person, who is not licensed by the board, as is the general pattern in the practice of public accountancy; provided the work of the unlicensed person is performed under the supervision of a licensed person, who shall assume all responsibilities of the professional services.

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