§ 08.04.500 Individual posing as a certified public accountant
§ 08.04.505 Issuance of reports
§ 08.04.510 Partnership, limited liability company, corporation, or other legal entity posing as a certified public accountant
§ 08.04.520 Individual posing as public accountant
§ 08.04.530 Firm posing as public accountant
§ 08.04.540 Use of deceptive title or abbreviation
§ 08.04.560 Individual may not assume title
§ 08.04.565 Prohibited acts
§ 08.04.570 Acts not prohibited
§ 08.04.600 Disclosure of lack of license or permit
§ 08.04.610 Deceptive use of title or designation by firm
§ 08.04.620 Exceptions
§ 08.04.630 Injunction against unlawful act
§ 08.04.640 Penalty
§ 08.04.650 Single act evidence of practice

Terms Used In Alaska Statutes > Title 8 > Chapter 4 > Article 4 - Unlawful Acts and Penalties

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • ballot: means any document provided by the director on which votes may be cast for candidates, propositions, or questions. See Alaska Statutes 15.80.010
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • creditor: includes the state on behalf of a victim of a crime or a delinquent act. See Alaska Statutes 09.38.500
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • debt: means a legally enforceable monetary obligation or liability of an individual, whether arising out of contract, tort, or otherwise. See Alaska Statutes 09.38.500
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • director: means the director of elections who is the chief elections officer of the state appointed in accordance with Alaska Stat. See Alaska Statutes 15.80.010
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • exempt: means protected, and "exemption" means protection, from subjection to process or a proceeding to collect an unsecured debt. See Alaska Statutes 09.38.500
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • general election: means the election held on the Tuesday after the first Monday in November of even-numbered years. See Alaska Statutes 15.80.010
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • house district: means one of the districts described in art. See Alaska Statutes 15.80.010
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • judicial district: means one of the districts defined in Alaska Stat. See Alaska Statutes 15.80.010
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • levy: means the seizure of property under a writ of attachment, garnishment, execution, or any similar legal or equitable process issued for the purpose of collecting an unsecured debt. See Alaska Statutes 09.38.500
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • lien: means
    (A) a security interest. See Alaska Statutes 09.38.500
  • lieutenant governor: includes an appointed lieutenant governor, governor, or acting governor if a vacancy has occurred in the office of lieutenant governor or governor. See Alaska Statutes 15.80.010
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • local election: means a regular or special election held by a borough, city, school district, or regional educational attendance area. See Alaska Statutes 15.80.010
  • municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • peace officer: means
    (A) an officer of the state troopers. See Alaska Statutes 01.10.060
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • political group: means a group of organized voters which represents a political program and which does not qualify as a political party. See Alaska Statutes 15.80.010
  • political party: means an organized group of voters that represents a political program and has at least 5,000 registered voters in the state. See Alaska Statutes 15.80.010
  • precinct: means the territory within which resident voters may cast votes at one polling place. See Alaska Statutes 15.80.010
  • Pretrial conference: A meeting of the judge and lawyers to discuss which matters should be presented to the jury, to review evidence and witnesses, to set a timetable, and to discuss the settlement of the case.
  • property: includes real and personal property. See Alaska Statutes 01.10.060
  • proposition: means an initiative, referendum, or constitutional amendment submitted at an election to the public for vote. See Alaska Statutes 15.80.010
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • question: means an issue placed on the ballot to determine whether a judge or justice shall be accepted or rejected, whether a constitutional convention shall be called, whether a state debt shall be contracted, or whether a state official shall be recalled. See Alaska Statutes 15.80.010
  • ranked-choice voting: means , in a general election, the method of casting and tabulating votes in which voters rank candidates in order of preference and in which tabulation proceeds in sequential rounds in which (a) a candidate with a majority in the first round wins outright, or (b) last-place candidates are defeated until there are two candidates remaining, at which point the candidate with the greatest number of votes is declared the winner of the election. See Alaska Statutes 15.80.010
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • security interest: means an interest in property created by contract to secure payment or performance of an obligation. See Alaska Statutes 09.38.500
  • special election: means an election held at a time other than when the general or primary election is held and an election called to be held with, and at the time of, the general or primary election. See Alaska Statutes 15.80.010
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes a mark intended as a signature or subscription. See Alaska Statutes 15.80.010
  • Summons: Another word for subpoena used by the criminal justice system.
  • sworn: includes affirmed. See Alaska Statutes 15.80.010
  • Testify: Answer questions in court.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Venue: The geographical location in which a case is tried.
  • victim: has the meaning given in Alaska Stat. See Alaska Statutes 09.38.500
  • victim of a crime or a delinquent act: means a victim of a crime or a delinquent act committed in violation of state law. See Alaska Statutes 09.38.500
  • voter: means a person who presents oneself for the purpose of voting either in person or by absentee ballot. See Alaska Statutes 15.80.010
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes printing. See Alaska Statutes 01.10.060