Alaska Repeals CPA 150-Hour Rule, Caps Daily CPE at 12 Hours
Summary
The Alaska State Board of Public Accountancy is implementing statutory changes from HB121 effective January 1, 2026, including the repeal of the 150-semester-hour CPA education requirement while maintaining the baccalaureate degree with accounting concentration. The board is also capping continuing professional education at 12 hours maximum per day starting January 1, 2026, and establishing firm mobility provisions for out-of-state firms with no Alaska office. A new residency verification requirement applies to renewals beginning January 1, 2028.
“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.”
CPAs in Alaska should audit their CPE tracking systems to ensure the daily 12-hour cap is enforced for training completed from January 1, 2026 onward; multi-day programs that award credits upon completion may show more than 12 credits earned in one day, and the updated tracking form allows documentation of the actual credits earned. Firms with out-of-state principal offices should confirm whether firm mobility provisions eliminate any prior registration obligations with the Alaska board.
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GovPing monitors AK Board of Public Accountancy for new labor & employment regulatory changes. Every update since tracking began is archived, classified, and available as free RSS or email alerts — 1 changes logged to date.
What changed
Alaska is repealing the 150-semester-hour CPA education requirement under AS 08.04.120(a) via HB121, while retaining the baccalaureate degree with accounting concentration and two years of accounting experience. New CPE rules limit earning to 12 hours per day starting January 1, 2026, with the standard 20 hours annually and 80 hours biennially remaining unchanged. The state is also implementing firm mobility allowing out-of-state firms to practice in Alaska without board notice or fees, and adding a residency verification requirement for renewals beginning January 1, 2028.
Alaska-licensed CPAs and CPA firms should note the new daily CPE cap of 12 hours effective January 1, 2026, which limits how many credits can be earned in a single day of training. Firms with principal places of business outside Alaska no longer need to provide notice, pay fees, or submit documentation to practice public accounting in Alaska. Foreign-educated applicants or those from foreign jurisdictions must provide residency verification for renewals beginning January 1, 2028.
What to do next
- CPAs must not earn more than 12 hours of CPE per day for licensing periods beginning on or after January 1, 2026
- For renewal periods beginning January 1, 2028, licensees must provide verification of residence in Alaska or another U.S. state
Archived snapshot
Apr 22, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Alaska State Board of Public Accountancy
December 2025
Rule Changes Beginning January 1, 2026
The Alaska State Board of Public Accountancy advises its licensees and those applying to become licensees of the statute/regulation changes that begin on January 1, 2026. Please see the revised regulation changes below.
150 semester hour requirement - repealed (effective January 1, 2026)
Alaska will no longer require 150 semester hours for licensure (Baccalaureate degree and accounting concentration still required). Read the excerpt from HB121 below. Please note the capitalized/bracketed language is being removed. *Section 1. AS 08.04.120(a) is amended to read: (a) The education and experience requirements for an applicant are a baccalaureate degree or its equivalent con- ferred by a college or university acceptable to the board [AND ADDITIONAL SEMESTER HOURS OR POST-BACCALAUREATE STUDY SO THAT THE TOTAL EDUCATIONAL PROGRAM INCLUDES AT LEAST 150 HOURS,] with an accounting concentration or equivalent as determined by the board by regulation to appropriate [,] and two years of accounting experience satisfactory to the board.
Important CPE requirement reminders/updates
All licensees with active status still need to:
- Keep in mind that 50 minutes of instruction equals 1 CPE credit
- Complete at least 20 hours per year of the licensing period
- Complete not less than 80 hours during the biennial (2-year) licensing period
Complete at least 4 hours of ethics
Changes starting January 1, 2026:No more than 12 hours of CPE may be earned per day
12 AAC 04.300. HOURS OF CONTINUING EDUCATION REQUIRED.
(a) Continuing education in this section must ensure that a licensee (1) maintains high professional accountancy standards; (2) is up to date with current educational trends; and (3) has obtained specific training required for a CPA to provide public accountancy services
effectively and competently, applying the principles and concepts of public accountancy set
out in AS 08.04. (b) An applicant must demonstrate to the board that continuing education completed in the concluding biennial licensing period as set out in 12 AAC 04.300 - 12 AAC 04.400 meets the requirements for continued education as set out in this section. (c) Except as provided in 12 AAC 04.430 and 12 AAC 04.440, an applicant for renewal of a license issued by the board under this chapter shall pro-
vide 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. Clarification: Some classes are multiple days, and the credits are earned when you complete the test, which means more than 12 CPE credits can be shown as complete for one day. The CPE tracking form has been updated to allow you to document the multi-day training programs and provide the number of credits earned.
12 AAC 04.310. COMPUTATION OF NONACADEMIC CONTINUING EDUCATION HOURS.
(a) For the purposes of 12 AAC 04.300 - 12 AAC 04.440, 50 minutes of instruction constitutes one hour. (b) Repealed December 25, 2015. (c) Credit is given only for class hours and not for hours devoted to class preparation.
Alaska State Board of Public Accountancy 550 West 7th Avenue, Suite 1500 Anchorage, AK 99501
Alaska State Board of Public Accountancy
December 2025
Rule Changes Beginning January 1, 2026 (continued)
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.
Read the excerpt from HB121 below. Please note capitalized/bracketed language is being removed and bold/un- derlined language is being added. *Sec. 5. AS 08.04.420(c) is amended to read:
(c) An individual or firm that [WHO] may engage in the practice of public accounting in this state under [(a)
OF] 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 in order to engage in the practice of public accounting in this state. The in-dividual or firm [PERSON] may engage in the practice of public accounting by mail, by telephone, by electronic means, or in person.
Residency requirement for future renewals
Renewal for the licensing period beginning January 1, 2028 will require verification of residency in Alaska or another State in the United States of America.
12 AAC 04.189. LICENSE RENEWAL.
(a) To renew a license to engage in the practice of public accounting, a licensee must submit the applicable renewal fee required in 12 AAC 02.340 and a complete renewal application on a form provided by the department. The renewal application must include certification that the licensee
(1) maintains all of the licensee's offices as required by AS 08.04.360 - 08.04.380;
(2) has met the continuing education requirements of 12 AAC 04.300 - 12 AAC 04.440; (3) continues to comply with the requirements of AS 08. 04; and (4) either (A) has met the peer review requirements of 12 AAC 04 .600; or (B) is exempt under 12 AAC 04.620 from compliance with peer review requirements of 12 AAC 04.600. (b) For a licensing period that begins on or after January 1, 2028, a foreign-educated applicant or applicant from a foreign jurisdiction shall provide (1) the certification required under (a)(l ) - (4) of this section; and
(2) verification of residence in this state or a state other than this state; in this paragraph, "residence" has the meaning given in AS 01.10.055.
Alaska State Board of Public Accountancy 550 West 7th Avenue, Suite 1500 Anchorage, AK 99501
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