AK HB147

Removes the minimum age requirement of 19 years for certified public accountant license applicants, retaining only the good moral character requirement.

Allows the Board of Public Accountancy to establish accounting experience requirements by regulation for out-of-state license applicants instead of mandating a fixed four-year experience period.

Prohibits individuals licensed as CPAs from performing attest functions through business entities unless the entity holds a valid permit from the board.

Expands the definition of "attest function" to include engagements established by Public Company Accounting Oversight Board standards and other national accountancy organization standards adopted by the board in regulation.

Adds Public Company Accounting Oversight Board disclosures to the list of exceptions to client confidentiality protections and includes Northern Mariana Islands in the definition of "state" for licensing purposes.