Alaska CPA CPE Requirements

License Renewal: December 31^st of odd years

Reporting Period: January 1^st to December 31^st every two years, ending on odd years

CPE Documentation: Visit The State of Alaska Board of Public Accountancy to apply for a license and more.

Credit Limitations:

• Instruction: 30 hours max
• Other Organizations’ Programs: 16 hours maximum for other accounting, industrial or professional programs that are informal; not organized or educational.
• Published Material: 20 hours maximum for published works.

Credit Calculations: Measured on a 50 minute hour.

• Instruction: Credit equates to presentation plus preparation.
• Partial Credit: Only whole hours are accepted. Any fractional hours submitted will be rounded down.
• University/College:
  • One semester hour equates to 15 CPE hours
  • One quarter hour equates to 10 CPE hours
  • For Non Credit Courses – each classroom hour equals one qualifying hour.

Hour Requirements: 80 hours; minimum of 20 per year

• Ethics Requirement: 4 hours of Alaska specific ethics and statutes and regulations that cover AS 08.04 and 12 AAC 04

Punishment Credit: If the 20 hours/year requirement has not been met but the 80 hour requirement has, a licensee must complete an additional 8 hours of CPE before or within 180 days after the license is renewed. The additional 8 hours may not be used to satisfy CPE requirements for license renewal.