Alaska CPA CPE Requirements

  • May 3
Alaska CPA CPE Requirements

General Alaska CPA CPE Requirements

Most business professionals certified through an accrediting body are already familiar with the topic of CPE. After all, they have to complete a certain amount in order to maintain their licensed status. For example, AICPA members in Alaska report to the state’s Board of Accountancy, which requires license renewal every two years. Furthermore, they must complete a minimum of 20 CPE hours each year, with a total of 80 biennially. So, the Alaska CPA CPE requirements are fairly stringent.

However, the CPA CPE requirements in Alaska differ greatly from those in other states or territories. So, it is important for Alaskan licensees to remain aware of their state’s stipulations. The table below further highlights the primary recertification limitations and deadlines for members living there.

License Renewal DateCPE Reporting PeriodTotal CPE HoursSelf-Study Credit Limitations
December 31 of odd yearsJanuary 1 – December 31 biennially, ending on odd years80 hoursNone

Subject Area Requirements

Overall, Alaskan CPAs must complete 4 hours of professional ethics each 80-hour recertification period. But there are no further subject area requirements in this jurisdiction.

Credit Limitations and Calculation

If a CPA in Alaska offers instruction through formal presentations or seminars, they can earn up to 30 CPE hours. Overall, credit equals presentation plus preparation times, where preparation cannot surpass two times presentation length. Furthermore, repeat instruction of the same material is only accepted if substantial alterations are made to the curriculum.

If a licensee is a current student at an accredited university, they can claim credit for courses. But of course, they must relate to Accounting and/or Auditing. Ultimately, individuals pursuing this option can claim 15 CPE credits per semester hour or 10 CPE credits per quarter hour. However, if the course carries no university credit amount, CPE accrues at a rate of one hour per classroom hour.

CPAs can also obtain up to 20 CPE hours for authoring and publishing instructional material related to accounting and/or auditing.

CPAs can take courses from organizations not considered formal, organized educational programs. Though they may only obtain 16 CPE hours for this type. Furthermore, the programs must focus on accounting, individual or professional topics.

There are also no proposed self-study limitations.

Other Policies and Exemptions

A licensee who has met the 80 hour requirement but not the 20 per year requirement must complete an additional 8 CPE hours. This must take place either before or within 180 days after the license is renewed. The additional 8 hours may not be used to satisfy the CPE requirements for subsequent license renewal. The duration of this process is termed the “grace period”.

CPAs in the following categories are automatically exempt from the CPE requirements dictated by the Board:

  • Retirees who do not offer services to any third parties
  • Licensees who are currently unemployed and do not offer services to any third parties
  • Individuals who have temporarily left the workforce and do not offer services to any third parties
  • Members who have formally listed their status as “inactive” and do not offer their services to any third parties

CPAs may apply for exemption waivers with the Board for any of the following reasons:

  • Complications with health
  • Military service
  • Natural disasters that impair the ability to meet continuing professional education requirements (as dictated by the Board)
  • Other circumstances which might prevent a member from completing their CPE requirements

Additional Resources for Alaska CPA CPE Requirements

Article written by Braden Norwood

Last updated March 13, 2023