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Alaska State Representative Mike Hawker Information

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Exam for CPA's
Sponsor Statement for HB 242
Alaska State Legislature
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Attachments Attachments
 
Updated:
April 22, 2003
Sara Wright
465-6899 (Jan-May)
269-0244 (Jun-Dec)




"HB 242 was drafted in cooperation with the Dept. of Community and Economic Development, Div. of Occupational Licensing and the Alaska Board of Public Accountancy."
- Rep. Hawker

 

"An Act relating to licensing of certified public accountants."

House Bill 242 updates Alaska Statute to recognize changes in the standardized testing procedures for Certified Public Accountants (CPA) adopted by the American Society of Certified Public Accountants (AICPA).

The Alaska Board of Public Accountancy has been administering the Uniform CPA Examination prepared and graded by the AICPA since the 1960's. All US jurisdictions require CPA's to pass the Uniform CPA Examination. The examination format will change from paper and pencil to computer based in May 2004. Current Alaska statute requires a "written" examination. HB 242 makes acceptable any form of the Uniform Certified Public Accounting Examination of the AICPA.

HB 242 further requires the Alaska Board of Public Accountancy to establish by regulation what constitutes a passing grade. The Alaska Board is adopting AICPA prepared model exam regulations. These regulations provide national uniformity of scheduling, credits and passing requirements. HB 242 repeals statute sections on the frequency of examination, reexamination and standards for passing the examination that have become inconsistent with the new computerized examination and grading system being implemented by the AICPA.

HB 242 also includes an AICPA suggested transitional provision to facilitate completion of the CPA examination by persons who began, but had not completed, the CPA examination process under the old format and grading system.

A detailed history with specifics on the CPA examination and the proposed changes prepared by the Alaska Division of Occupational Licensing is attached to this sponsor statement. HB 242 was drafted in cooperation with the Department of Community and Economic Development, Division of Occupational Licensing and the Alaska Board of Public Accountancy. It has their full support.

Last Updated: 04/22/2003

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