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Alaska (AK) CPA Continuing Education (CPE) Requirements
The Alaska Board of Public Accountancy does not endorse or pre-approve CPE courses or require registration by individual providers of CPE. Listed below are some of the Alaska CPA CPE requirements that apply to online continuing education. BestCPE designs its courses to meet the credit hour requirement by the Alaska Board of Public Accountancy. Please use the official rules from the Alaska Board of Public Accountancy as the official documentation for any questions related to Alaska CPA CPE.
Hours of CPE Required in Alaska.
Except as provided in 12 AAC 04.430 and 12 AAC 04.440, an applicant for renewal of a license to practice as a certified public accountant must complete:
(1) no less than 80 hours of approved continuing education within the two-year license period immediately before the renewal period; no more than 16 of the hours required in this paragraph may be from continuing education programs described in 12 AAC 04.360(5); and (2) at least 20 hours of the minimum 80 hours of approved continuing education within each year of the two-year permit period immediately before the renewal period.
An applicant for renewal of a license to practice as a certified public accountant who meets the continuing education requirements of (1) of this section but fails to meet the continuing education requirements of (2) of this section shall complete eight hours of approved continuing education in addition to the hours required in of this section.
The applicant shall complete the additional eight hours of approved continuing education either before or within 180 days after the license is renewed. The additional eight hours may not be used to satisfy the continuing education requirements for subsequent license renewal. The board will renew the applicant's license only if the applicant signs a statement agreeing to comply with the requirements of this subsection within the time schedule authorized by the board under this subsection. As of the licensing period that begins January 1, 2006, at least 4 hours of the minimum 80 hours of approved continuing education required in (a) of this section must cover ethics and statutes and regulations under AS 08.04 and 12 AAC 04. (d) The continuing education requirements of this section do not apply to an individual who holds an inactive license under AS 08.04.410. Alaska Continuing Education Renewal and Reinstatement Information All licenses expire on December 31 of odd-numbered years regardless of when first issued, except new licenses issued within 90 days of the expiration date will be issued to the next biennium.
Licensees who receive their original license within 12 months of the expiration date pay the full license fee and then at their first renewal pay a prorated renewal fee (half of the current license fee).
You must renew your license on or before the expiration date to continue practicing in Alaska . There is no grace period to practice on an expired license. Renewal forms will be mailed at least 30 days before the expiration date to the last address you provided to the board. You must report all new addresses to the Board in writing.
Before a license can be renewed, certified public accountants must complete no less than 80 hours of approved continuing education (CE) within the two-year concluding licensing period and at least 20 hours of required CE must be completed within each year of that two-year period.
Licensees are subject to a random mandatory audit of continuing education . If you are selected for the audit, you will be notified in writing and allowed 30 days to submit proof of continuing education claimed for the concluding licensing period.
Reinstatement Information Licenses that have lapsed more than one year and less than three years may apply for reinstatement by paying the fee for the entire period the permit has been lapsed and documenting completion of 120 hours of continuing education during the 36 months immediately before the date of application for reinstatement.
A license that has lapsed more than three years may apply for reinstatement by documenting to the satisfaction of the board that the individual's failure to renew the permit was excusable (See 12 AAC 04.410), paying the required fee, documenting completion of 120 hours of approved continuing education during the 36 months immediately before the date of application for reinstatement and documenting that the continuing education completed included successful completion of a current ethics course and examination published by the AICPA.
Give us a call at 877-7CPENOW.
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