(a) A partnership, limited liability company, corporation, or other entity may not assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that it is composed of certified public accountants, unless the partnership, limited liability company, corporation, or other entity holds a permit and is engaging in the practice of public accounting under the name on its permit, and its offices in this state for the practice of public accounting are maintained as required by AS 08.04.360 - 08.04.380.
(b) A partnership, limited liability company, corporation, or other entity consisting of certified public accountants in good standing in any state, that does not have a permit as a partnership, limited liability company, corporation, or other legal entity consisting of certified public accountants under AS 08.04.240 but holds a permit under AS 08.04.420 , may use the title or designation "certified public accountants."