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.

Micro-learning constitutes an acceptable method for earning credit. However, courses under 1 hour in length may not exceed 10 hours combined during one credit reporting period.

There are also no proposed self-study limitations.

Other Policies and Exemptions

A licensee who fails to meet the requirements for renewal may request an exemption from the Board. Of course, this is subject to approval, and if granted, the individual must complete alternative continuing education requirements.

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 June 11, 2024