Alaska: CPE, firm permit and peer review rules for CPAs.

This page lists what the Alaska board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Alaska, field by field.

Board of accountancy

Alaska State Board of Public Accountancy (Division of Corporations, Business and Professional Licensing, Department of Commerce, Community, and Economic Development)

CPE hours & reporting period

80 hours per two-year licensing period ending December 31 of odd-numbered years; at least 20 hours in each year. 12 AAC 04.300(c): "an applicant for renewal of a license issued by the board under this chapter shall provide verification to the board that the applicant completed not less than 80 hours of approved continuing education during the concluding biennial licensing period. At least 20 hours of continuing education must have been completed for each year of the concluding biennial licensing renewal period. For a licensing period that begins on or after January 1, 2026, the applicant may not earn more than 12 hours of continuing education in a day." Not more than 10 of the 80 hours may be completed by micro-learning activities, defined as activities under one hour in length (12 AAC 04.300(e), (g)). Renewal form 08-4060 (Rev. 10/16/2025): "Licenses are issued for a two-year period and expire on December 31 of odd-numbered years, regardless of the date of issuance, except licenses issued within 90 days of the expiration date which are issued to the next biennial expiration date"; the current licensing period is January 1, 2026 through December 31, 2027. AS 08.04.425(b): each renewal application by an individual licensed two years or more "shall be accompanied or supported by documents or other evidence indicating satisfaction of the continuing education requirements prescribed by the board during the two years immediately preceding the application." The renewal application carries a statement of CE compliance (12 AAC 04.400) and the Division audits a percentage of renewals (form 08-4060). Fifty minutes of instruction equals one hour (12 AAC 04.310(a), as reproduced in the Board's December 2025 flyer).

Ethics CPE requirement

At least 4 of the 80 hours per two-year period must cover ethics. 12 AAC 04.300(d): "At least four hours of the minimum 80 hours of approved continuing education required in (c) of this section must cover ethics." The Board's December 2025 flyer and renewal form 08-4060 restate the requirement ("at least 4 hours of ethics"). The regulation does not name a state-specific course. The Board's Ethics Course Information page returned HTTP 403 to automated fetch on 2026-10-14, so its statements about which courses qualify are not carried here.

CPA firm permit / registration

A firm permit is required for a firm with an office in Alaska that practises public accounting or uses the CPA title; renewed each biennial period by December 31. 12 AAC 04.245(a): a firm "must obtain a permit issued by the board under this chapter if the firm (1) has an established and maintained office in the state and meets the ownership requirements of 12 AAC 04.255; (2) does not have an established and maintained office in the state but provides, or offers to provide, attest functions in the state under AS 08.04.240(k); or (3) assumes or uses the title or designation 'certified public accountant' or 'public accountant' or the abbreviation 'CPA' or 'PA' ... unless operating under the requirements of practice privilege under 12 AAC 04.251." (The January 2026 compilation shows AS 08.04.240(k) as repealed by Sec. 22 ch 22 SLA 2025.) AS 08.04.240(a): the board grants a permit "to a firm with an office in the state" that meets the requirements, including that "more than one-half of the ownership of the firm belongs to certified public accountants of this or another state in good standing." 12 AAC 04.280(b)-(c): "A permit is valid for the biennial license period for which it was issued" and is renewed on "a renewal application, due not later than December 31." Board Applications and Forms page: "Under the updated definition of firm, sole proprietors are also now required to obtain a firm permit." and "If you are signing 'CPA' and/or engaged in the practice of public accounting with your business, your firm needs to obtain a firm permit." Out-of-state firms (principal place of business outside Alaska, no Alaska office): "Firm mobility in Alaska starts January 1, 2026" and "you do not need to renew your firm permit (but, you can renew if you want to)"; "If your firm opens an office in Alaska, a firm permit is required" (same page). Firm permit renewal form 08-4062 (revised 10/16/2025).

Peer review requirement

Required of permit holders that issued reports on audited or reviewed financial statements, within the three years before renewal. 12 AAC 04.600(a): "A permit holder who issued a report on audited or reviewed financial statements during the concluding permit period shall (1) certify that within the three years before the date of application for permit renewal, the permit holder has undergone a peer review that meets the requirements of (A) American Institute of Certified Public Accountants, AICPA Standards for Performing and Reporting on Peer Reviews, June 2023 edition, adopted by reference, excluding any reference to compilations; or (B) National State Auditors Association (NSAA), Peer Review Manual, 2022 edition." Exempt if no reports on audited or reviewed financial statements were issued during the period; a first such report issued in the last 12 months of the period requires a peer review within 18 months after that report (12 AAC 04.620(a)-(b)). The renewal application must certify peer review compliance or exemption (12 AAC 04.189(a)(4)). Statutory basis: AS 08.04.426(a) (evidence of enrollment in a board-approved peer review program as a condition of renewal) and AS 08.04.426(f) (the board "shall, not more frequently than once every three years, require as a condition for renewal of a permit of a firm that the applicant firm undergo a peer review").

Licence renewal cycle

Biennial; all licenses expire December 31 of odd-numbered years. Renewal form 08-4060 (Rev. 10/16/2025): "Licenses are issued for a two-year period and expire on December 31 of odd-numbered years, regardless of the date of issuance, except licenses issued within 90 days of the expiration date which are issued to the next biennial expiration date." The same form, for the January 1, 2026 through December 31, 2027 period: "Your license lapses after December 31, 2025. There is no grace period — it is illegal to work if your license has lapsed unless you hold a practice privilege under AS 08.04.420." Renewal requires the fee and an application certifying office maintenance, CE compliance and peer review compliance or exemption (12 AAC 04.189(a)). Renewal fees on form 08-4060: CPA $300 (licenses first issued on or before December 31, 2024), prorated CPA $150 (licenses first issued on or after January 1, 2025), non-certified public accountant $200, inactive license $200. Firm permits are valid for the biennial license period and renew on an application due not later than December 31 (12 AAC 04.280(b)-(c)).

Mobility / practice privilege

Yes, without notice, fee or documentation; firm mobility from January 1, 2026. AS 08.04.420(a): "An individual who does not have a license in this state, who is licensed to practice public accounting in another state, and whose principal place of business for the practice of public accounting is in the other state may engage in the practice of public accounting in this state under a practice privilege." AS 08.04.420(c): "An individual or firm that may engage in the practice of public accounting in this state under this section is not required to provide a notice to the board, to pay a fee to the board, or to submit documentation to the board." AS 08.04.420(d): a firm more than one-half owned by CPAs in good standing, with its principal place of business in another state and no office in Alaska, may practise under a practice privilege. Conditions (consent to Board jurisdiction, compliance with AS 08.04 and Board regulations, ceasing practice if the home-state license becomes invalid, home-state board as agent for service) are in AS 08.04.422. The Board's December 2025 flyer: "Effective January 1, 2026 - AK will have firm mobility for firms with a principal place of business outside of AK and no office in AK."