Alaska CPA CPE Requirements

CPAs in the State of Alaska must complete 80 hours of continuing education during each 2-year licensing period, with at least 20 hours completed in each year of that period. Alaska also requires a 4-hour ethics course as part of the 80-hour total. Alaska licenses expire on December 31 of odd-numbered years, and the CPE reporting period runs from January 1 to December 31 biennially, ending in odd-numbered years.

This page provides general educational information to help certified public accountants understand how Alaska determines CPA CPE requirements for license renewal, including annual minimums, biennial reporting periods, ethics requirements, credit limitations, sponsor rules, audit expectations, and exemption policies. 

Alaska CPA CPE Requirements at a Glance

License Renewal Date and CPE Reporting Period

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

Alaska CPA Continuing Education Requirements for License Renewal

Alaska requires 80 hours of CPE during the concluding biennial licensing period. At least 20 hours must be completed in each year of that 2-year period, so the state uses both a biennial total and a yearly pacing rule.

Total CPE Hours Required

Alaska requires 80 hours of CPE during the concluding biennial licensing period.

Annual Minimum Requirement

Alaska requires at least 20 hours of continuing education in each year of the 2-year licensing period.

Ethics Requirement

Alaska requires at least 4 hours of ethics as part of the minimum 80 hours of approved continuing education.

Subject-Matter Allocation

Alaska does not impose a separate accounting and auditing or tax minimum in the sources reviewed. Instead, Alaska says an approved CPE subject must contribute directly to the professional competence of a certified public accountant, often within an accounting concentration and may include either technical subjects directly related to accounting or non-technical subjects that improve the licensee’s ability to practice accountancy competently.

Credit Limitations

Alaska imposes several specific credit limits. Instruction credit is capped at 30 hours maximum per reporting period. Courses under 1 hour in length are treated as micro-learning activities, and no more than 10 hours of the 80-hour requirement may be completed through micro-learning. Published material is not accepted for CPE credit. For licensing periods beginning on or after January 1, 2026, a licensee may not earn more than 12 hours of continuing education in a day.

Credit Calculation

For nonacademic continuing education, 50 minutes of instruction equals one hour of credit. For academic coursework, one quarter hour equals 10 CPE hours and one semester hour equals 15 CPE hours. For instructors, credit equals presentation time plus preparation time, with preparation limited to two times presentation time. Repeat instruction is accepted only if the material is substantially changed.

Reporting and Documentation

Before a license can be renewed, Alaska requires a CPA to complete the required continuing education for the concluding licensing period. Alaska also subjects licensees to a random mandatory audit of continuing education. If selected, the licensee is notified in writing and allowed 30 days to submit proof of the continuing education claimed for the concluding licensing period.

Exemptions

A licensee who, for reasonable cause or excusable neglect, is unable to complete the continuing education requirements may request an exemption from the board in a written statement explaining the cause. If the exemption is granted, the board will prescribe an alternative method for the licensee to complete the continuing education requirements.

First Reporting Period / Newly Licensed CPAs

Alaska’s renewal page says licenses issued within 90 days of the expiration date are issued to the next biennium. It also says licensees who receive their original license within 12 months of the expiration date pay the full license fee and then pay a prorated renewal fee at first renewal. Because the public guidance reviewed here does not provide a simple separate first-cycle CPE reduction table for those who recently passed the CPA exam, newly licensed Alaska CPAs should confirm their exact first renewal obligation directly with the board.

Alaska CPA CPE Courses: What to Know

Navigating Alaska CPE requirements for course planning is relatively straightforward. The main priorities are completing 80 hours during the 2-year cycle, completing at least 20 hours each year, including 4 hours of ethics, and staying within Alaska’s limits on instruction and micro-learning. Course selection should also focus on learning that contributes directly to professional competence and comes from acceptable sponsors.

Self-Study and Accepted Formats

Alaska accepts CPE credits for programs offered by National Registry sponsors. Alaska’s regulations also approve nonacademic continuing education programs that meet the board’s subject and program criteria, including programs from the AICPA, national professional accounting organizations, state accounting societies, and organizations on NASBA’s National Registry of CPE Sponsors.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Alaskan CPAs through accessible, on-demand learning. Because Alaska accepts credits from National Registry sponsors, audio-based self-study may fit within an Alaska CPA’s CPE plan when the course otherwise satisfies Alaska’s subject and reporting rules. 

CPAs remain responsible for completing 80 hours during the biennial reporting period, completing at least 20 hours each year, completing 4 hours of ethics, and keeping proof of completion in case of audit. LumiQ does not determine a licensee’s individual Alaska CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Alaska CPA License Renewal

The Alaska Board of Public Accountancy, based in Anchorage, is the final authority on Alaska CPA license renewal and continuing education compliance. Licensees should treat Alaska statutes, regulations, renewal materials, and board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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