Alaska CPA CPE Requirements 2026: 80 Hours Every Two Years

Alaska CPAs must complete 80 hours of CPE in each two-year licensing period, with at least 20 hours a year and four hours in ethics. Licenses expire on December 31 of odd-numbered years, so the current period ends on December 31, 2027. Since January 1, 2026 there is also a cap of 12 hours of credit in a single day. This guide uses the January 2026 compilation of the Board statutes and regulations, and covers micro-learning limits, lapsed licenses and what we could not confirm. For a comparison across states see our CPA CPE requirements guide.

Alaska CPE requirements at a glance

The two-year period

Alaska licenses expire on December 31 of odd-numbered years with no grace period, according to the Board pages. The current licensing period therefore runs from January 1, 2026 to December 31, 2027; we inferred the start date from the expiry date and the dates in the Board flyer. The regulation asks for 80 approved hours in the concluding biennial period, with at least 20 in each year. Firm permits renew on the same cycle.

The 12-hour daily cap

For licensing periods that begin on or after January 1, 2026, no more than 12 hours of CPE may be earned in one day. The Board flyer says credit for a multi-day program is earned when you complete its test. If you are used to clearing a large number of hours at a single conference or on one weekend, plan around this cap.

Ethics

At least four of the 80 hours must cover ethics. The Board renewal page says ethics is required at each renewal, which is consistent with the regulation. The sources we read do not say whether the ethics must be Alaska-specific or Board-approved. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Micro-learning and other caps

Any activity shorter than one hour counts as micro-learning, and micro-learning may not exceed 10 of the 80 hours. One hour of credit is 50 minutes, and preparation time is not credited. Instructors earn one hour per hour taught, with preparation credited up to twice the instruction credit, and the combined total is capped at 30 hours per two-year period. College courses count 15 hours per semester hour and 10 per quarter hour, and we found no cap. Credit by challenging a course does not count. We found no limits on self-study or authoring.

Subjects

Programs must directly contribute to professional competence, whether technical or non-technical. We found no technical minimum and no cap on non-technical subjects.

Sponsors

The regulation lists programs from the AICPA, national accounting organizations, state societies and NASBA Registry-listed programs, and non-credit short courses from colleges. Our explainer on what NASBA does describes the registry.

Lapsed and inactive licenses

If a license has lapsed for less than a year you pay the renewal fee, a late penalty if it has been over 60 days, and submit a renewal application. If it has lapsed for more than one and less than three years, you pay the fees for the lapsed period and show 120 approved hours in the 36 months before applying, with at least four in ethics and statutes and regulations. After more than three years you must show the failure was excusable, pay the fees, show the 120 hours and complete a current AICPA ethics course and exam. Reactivating an inactive license needs 120 hours in the prior 36 months, then 80 hours before the next renewal. CPE used for reinstatement cannot also be used to renew.

Exemptions and audits

Inactive license holders are exempt. A licensee can send a written request for reasonable cause or excusable neglect. The Board audits at random, and selected licensees get written notice and 30 days to submit proof. Looking ahead, renewals from January 1, 2028 will require residency verification.

Planning your hours

With the 20-hour annual minimum and the daily cap, a sensible plan is about 40 hours a year, spread across at least four separate days. Keep certificates as you go, since selected licensees have only 30 days to respond. For a comparison across states see our complete guide to CPE for CPAs.

What we could not confirm

We did not find a carryover rule, a record retention period or new-licensee CPE proration; the regulation PDF we read was a paraphrase and was truncated after 12 AAC 04.440(c). We searched for rulemaking after the 2025 adoption and found none, but we cannot rule out a newer amendment. The Board lists an October 2026 document on CPE non-compliance violations, which appears to be an enforcement summary and not a rule change.

Frequently asked questions

How many CPE hours do Alaska CPAs need?

80 hours per two-year period, with at least 20 hours each year.

When is the next Alaska deadline?

December 31, 2027.

Is there a daily limit on CPE credit?

Yes, no more than 12 hours in a day for periods beginning on or after January 1, 2026.

How many ethics hours are required?

At least four of the 80 hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Alaska Statutes and Regulations for Public Accountancy, January 2026 compilation, and Board of Public Accountancy pages (commerce.alaska.gov), checked October 2026.