State license Info


Alaska

Alaska Board of Public Accountancy · AS 08.04 & 12 AAC 04

Alaska CPA CPE Requirements

Reviewed August 2026

Alaska CPAs must complete 80 hours of continuing education during each two-year licensing period, with at least 20 hours completed in each year of that period. At least 4 hours must be a qualifying ethics course, counted within the 80-hour total. Licenses expire December 31 of odd-numbered years regardless of when they were first issued.

Alaska is one of the few states with an explicit penalty-hours rule: if you meet the 80-hour total but miss the 20-hour annual minimum, you must complete an additional 8 hours of CPE before or within 180 days after the license is renewed.

How the 80 hours break down

One square equals one CPE hour in the two-year licensing period.

4 hrs — Qualifying ethics course
76 hrs — Any qualifying subject; Alaska sets no other subject requirement
20 hrs — Minimum in each year, or 8 penalty hours apply

Alaska CPE at a Glance

Total CPE hours 80 hours during each two-year licensing period
Annual minimum 20 hours completed within each year of the two-year period
Reporting period January 1 to December 31 biennially, ending in odd-numbered years
License renewal December 31 of odd-numbered years, regardless of when the license was first issued. New licenses issued within 90 days of the expiration date are issued to the next biennium.
Ethics requirement 4 hours in a qualifying ethics course every two years, counted within the 80-hour total
Ethics content Sources differ on whether the course must be Alaska-specific. Some describe it as covering Alaska statutes and regulations at AS 08.04 and 12 AAC 04; others state the course need not be state-specific. A course covering Alaska statutes and rules satisfies either reading.
Penalty hours If the 20-hour annual requirement has not been met but the 80-hour requirement has, the licensee must complete an additional 8 hours of CPE before or within 180 days after the license is renewed
Subject requirements None beyond ethics
Instruction cap Maximum 30 hours every two years. Credit equates to presentation plus preparation, and is given only for full hours.
Micro-learning Courses under one hour in length are limited to a maximum of 10 hours combined per reporting period
Informal programs Maximum 16 hours for other accounting, industrial, or professional programs that are informal, not organized, or not educational
Published material Sources conflict. Some report a 20-hour maximum, others that credit must be determined by the Board, and at least one that published material is not accepted. Confirm with the Board before relying on authorship credit.
Credit measurement Measured on a 50-minute hour. Only whole hours are accepted; any fractional hours submitted are rounded down.
Excluded subjects Spirituality, personal health or fitness, sports and recreation, foreign language, and production
Extensions A licensee unable to complete the requirement for reasonable cause or excusable neglect may request an exemption by explaining the cause to the Board in a written statement. Requests should be submitted before the two-year reporting period concludes.
Most common mistake

Hitting 80 hours but missing a year. Alaska tracks both numbers, and a licensee who completes all 80 hours in one year and none in the other still owes 8 additional penalty hours, due before or within 180 days after renewal. There is also no grace period for late renewal, and you cannot practice on an expired license.

Alaska Ethics, Four Hours Per Biennium

NASBA Registry #111907

Alaska Ethics for CPAs

Satisfies the four-hour Alaska ethics requirement for the biennial licensing period. Because published sources differ on whether the course must be Alaska-specific, a course covering the Alaska statutes at AS 08.04 and the regulations at 12 AAC 04 meets the requirement under either interpretation.

  • 4 CPE credits · Ethics
  • Covers Alaska accountancy statutes and regulations
  • Counted within the 80-hour biennial total
$38.954 CPE Credits View Course

NASBA Registry ID

#111907

Accepted Sponsors

Alaska accepts CPE credits for programs offered by NASBA National Registry sponsors

Delivery Methods

Group Live; Group Internet Based; QAS Self-Study

Registrant

CPE Solutions, LLC dba Professionals Publishing Group

Deadlines & the Odd-Year Biennium

Alaska closes education and licensing on the same date, with no grace period afterwards.

  1. January 1
    Biennial period opens

    The reporting period runs January 1 to December 31 biennially, ending in odd-numbered years.

  2. Each December 31
    20-hour annual minimum

    Required in each year of the two-year period. Missing it triggers 8 penalty hours even if the 80-hour total is met.

  3. Within the biennium
    4 hours of ethics

    Counted within the 80-hour total rather than added to it.

  4. Dec 31, odd year
    All 80 hours due, report and renew

    There is no grace period for CPAs who fail to renew, and you cannot practice on an expired license.

  5. If short
    Request an extension in advance

    If you cannot complete the requirement, submit a request for extension before the two-year reporting period concludes, explaining the reasonable cause or excusable neglect in a written statement.

Alaska CPE Questions Answered

How many CPE hours do Alaska CPAs need?

80 hours of continuing education during each two-year licensing period, with at least 20 hours completed in each year of that period.

At least 4 of the 80 hours must be a qualifying ethics course.

What is the Alaska CPA CPE reporting period?

January 1 to December 31 biennially, ending in odd-numbered years.

Alaska licenses expire on December 31 of odd-numbered years regardless of when first issued, except that new licenses issued within 90 days of the expiration date are issued to the next biennium.

How many ethics hours does Alaska require?

Four hours in a qualifying ethics course every two years, counted within the 80-hour total.

Published sources differ on whether the course must be Alaska-specific: some describe it as covering the Alaska statutes at AS 08.04 and regulations at 12 AAC 04, while others state the course does not have to be state-specific. A course covering the Alaska statutes and rules satisfies either reading.

What happens if an Alaska CPA misses the 20-hour annual minimum?

If the 20-hour yearly requirement has not been met but the 80-hour requirement has, the licensee must complete an additional 8 hours of CPE.

Those penalty hours are due before or within 180 days after the license is renewed.

Does Alaska have subject-area CPE requirements?

No. Beyond the ethics requirement there are no subject-area rules.

Subjects such as spirituality, personal health or fitness, sports and recreation, foreign language, and production do not contribute directly and are not allowed.

What is the Alaska instruction cap?

The maximum credit for instructors is 30 hours every two years.

Credit equates to presentation plus preparation, and instructed credit is given only for full hours, not for a fraction of an hour.

Does Alaska limit micro-learning or nano courses?

Yes. Courses under one hour in length are limited to a maximum of 10 hours combined per reporting period.

This applies to any CPE activity under an hour, however it is labelled.

Does Alaska give credit for published material?

Sources conflict, so confirm with the Board before relying on authorship credit.

Some summaries report a 20-hour maximum for published works, others state that credit must be determined by the Board, and at least one states that published material is not accepted at all.

How is CPE credit measured in Alaska?

Credit is measured on a 50-minute hour, and only whole hours are accepted.

Any fractional hours submitted will be rounded down. For non-credit courses, each classroom hour equals one qualifying hour.

Are informal professional programs capped in Alaska?

Yes. A maximum of 16 hours applies to other accounting, industrial, or professional programs that are informal, not organized, or not educational.

Formal programs from qualifying sponsors are not subject to this cap.

Which CPE sponsors does Alaska accept?

Alaska accepts CPE credits for programs offered by NASBA National Registry sponsors.

State boards of accountancy retain final authority on the acceptance of CPE courses.

Is there a grace period for Alaska license renewal?

No. There is no grace period for CPAs who fail to renew their licenses, and you cannot practice on an expired license.

If you cannot complete the requirement, submit a request for extension before the two-year reporting period concludes.

Can an Alaska CPA get an exemption from CPE?

A licensee who, for reasonable cause or excusable neglect, is unable to complete the continuing education requirements may request an exemption.

The request is made by explaining the cause for the exemption to the Board in a written statement.

Alaska Board of Public Accountancy contact information

Agency Alaska Board of Public Accountancy, Division of Corporations, Business and Professional Licensing, Department of Commerce, Community and Economic Development
Address 550 West 7th Avenue, Suite 1500, Anchorage, AK 99501
Phone (907) 269-4712
Website commerce.alaska.gov — Board of Public Accountancy

Sources

  • Alaska Statutes AS 08.04, Public Accountancy
  • Alaska Administrative Code 12 AAC 04, Board of Public Accountancy
  • NASBA Registry — Alaska CPE requirements summary

This page summarizes Alaska CPE rules for general informational purposes. Published sources differ on whether the ethics course must be Alaska-specific and on the treatment of published material, as noted above. Rules change. Confirm your specific obligations with the Alaska Board of Public Accountancy before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.

Browse Alaska CPE Courses Get 8 Free CPE Credits

Updated At: 08-18-2026 8:10:00 AM

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