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31.0539 List of continuing education subjects.

Cite as [A.S.A.C. § 31.0539]

(a) Subjects qualifying for continuing education under this chapter include, but are not limited to:

(1) Accounting and auditing subjects directly related to the application of auditing procedures and techniques to the usual and customary financial transactions recorded in accounting records or the preparation of financial statements in accordance with generally accepted accounting principles or both;

(2) Taxation;

(3) Management services;

(4) Computer science;

(5) communication arts;

(6) Mathematics, statistics, probability, and quantitative applications to business;

(7) Economics;

(8) Business law;

(9) Functional fields of business, (finance, production, marketing, personnel relations, business organization, and business management);

(10) Social environment of business;

(11) Administrative practice (engagement letters, fees structure, personnel, etc.); and

(12) Specialized financial areas of business, industry, and profession.

(b) In order for a subject to be designated as accounting or auditing for the purposes of 31.0528 ASAC, sponsors shall request approval from the board, citing the reasons why a par¬ticular course or courses should be designated as an accounting or auditing subject.

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