To become a CPA in Alaska, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with an accounting concentration – Alaska repealed its 150-semester-hour requirement effective 1 January 2026; three routes allow candidates to qualify to sit before completing the degree
- Exam: Apply through NASBA’s CPA Examination Services; pass all four sections within a 30-month rolling window from score release date
- Ethics: Pass the AICPA Professional Ethics exam with 90% or better; verification sent directly from the AICPA to the Board
- Experience: Two years (4,000 hours) of qualifying accounting experience satisfactory to the Board; all four practice settings accepted; excludes paid or unpaid leave and holidays
- SSN and residency: No residency requirement and no SSN required for the exam; SSN required for the licence (exemption process available); no citizenship requirement
- Licensure and CPE: Apply through NASBA’s Licensing Service; licences expire on 31 December of odd-numbered years; 80 CPE hours per biennial period including 4 ethics hours
HB 121 repealed Alaska’s 150-semester-hour requirement effective 1 January 2026. The bill became law on 23 July 2025 without the governor’s signature.
Under AS 08.04.120 as amended, a bachelor’s degree with an accounting concentration and two years of qualifying experience now satisfy the education and experience requirements for licensure. The 150-hour threshold has been removed entirely – Alaska did not retain it as a parallel pathway.
At the same time, HB 121 introduced individual mobility, allowing any CPA with a valid US licence to practise in Alaska without notice, fee, or registration, and extended firm mobility to firms with no physical office in Alaska.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Alaska CPA requirements: quick summary
| CPA requirement | Alaska |
|---|---|
| Education for licence | Bachelor’s degree + accounting concentration |
| Accounting concentration | 24 accounting hours + 9 hours in business law, economics, and math/computer science |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics, 90% required |
| Work experience | 2 years / 4,000 hours; all settings |
| Credit window | 30 months from score release date |
| CPE | 80 hours per biennial period |
| Residency | Not required |
| SSN (exam) | Not required |
| SSN (licence) | Required; exemption process available |
| Licence expiry | 31 December of odd-numbered years |
Alaska’s individual mobility provision (HB 121, effective 1 January 2026) means out-of-state CPAs can practise in Alaska immediately.
Any individual holding a valid CPA licence from any US state may engage in the practice of public accounting in Alaska without providing notice to the Board, paying any fee, or submitting any documentation (AS 08.04.420).
No substantial equivalency check is required. Firms whose principal place of business is outside Alaska and who have no Alaska office are similarly exempt from the firm permit requirement. If an out-of-state firm opens an office in Alaska, a firm permit is required.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Alaska?
Accounting concentration
The accounting concentration required for licensure consists of:
- At least 24 semester credit hours (36 quarter hours) in accounting courses
- At least 9 semester credit hours in a combination of business law, economics, and college mathematics or computer science
This 33-hour structure is notably more compact than the 24+24 model used in most states, where candidates need 48 total hours of accounting and business coursework. The specific courses that satisfy each component are determined by Board regulation.
Three routes to sit for the exam
Alaska allows candidates to begin the exam process before completing all education requirements:
| Route | Eligibility |
|---|---|
| Option 1 – degree complete | Bachelor’s or graduate degree + full 24+9 accounting concentration |
| Option 1 (simplified) | Bachelor’s or graduate degree + 15 accounting hours |
| Option 2 – near completion | Within 18 semester hours (27 quarter hours) of completing a bachelor’s degree + 15 accounting hours completed |
| Option 3 – work pathway | Bachelor’s or graduate degree + 1 year of public accounting experience under CPA supervision (no coursework required) |
Option 2 allows candidates within 18 semester hours of graduation to sit for the exam. Option 3 is distinctive: a candidate who has completed a degree and accumulated a year of supervised public accounting experience may sit without any specific coursework – the experience substitutes for the accounting coursework requirement to sit.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Alaska?
Alaska is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
| Detail | Alaska |
|---|---|
| Education evaluation fee (one-time) | $121.00 |
| Exam application fee (per section) | $109.00 |
| Exam section fee (current) | $265.57 |
| Exam section fee (from 4 Jul 2026) | $268.59 |
| Total, 4 sections (current) | $1,619.28 ($121 + ($109 + $265.57) × 4) |
| Total, 4 sections (from 4 Jul 2026) | $1,631.36 ($121 + ($109 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Minimum age | 18 |
| Residency required | No |
| SSN required (exam) | No |
| Foreign evaluation | NIES only |
Note: section fee is currently $265.57 until 3 Jul 2026. Total at current rate: $1,619.28.
Alaska’s per-section application fee of $109 is higher than the $96 charged by most CPAES states. The education evaluation fee of $121 also exceeds the standard $96. Combined, these fees make Alaska one of the higher-cost exam jurisdictions even before the section fees.
Correspondence, online, and CLEP courses are accepted provided the institution granting the credit is regionally accredited. Community college credits are accepted. Chartered Accountant programme coursework is not accepted.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Alaska?
| Detail | Alaska |
|---|---|
| Duration | 2 years minimum |
| Hours | 4,000 hours (2,000 per year) |
| Settings | Government, industry, academia, or public practice |
| Content | Accounting or auditing skills; accounting, attest, management advisory, financial advisory, consulting, tax preparation, or tax advice |
| Excludes | Paid or unpaid leave and holidays |
| Supervised by | Active CPA licence holder at time of supervision |
| Verification | Verification of Accounting Experience form (08-4984b), submitted by each employer directly to the Board |
All four practice settings qualify equally. Experience must be satisfactory to the Board. If the supervising CPA is not Alaska-certified, the applicant must also use the CPA Supervisor License Verification form (08-4984c) to verify the supervisor’s licence to practise.
Licence fees
| Fee | Amount |
|---|---|
| Nonrefundable application fee | $200.00 |
| Initial biennial licence fee | $300.00 |
| Total initial | $500.00 |
| Active biennial licence renewal | $300.00 |
| Inactive biennial licence renewal | $200.00 |
| Licence period | Biennial: 1 January to 31 December of odd-numbered years |
Licences issued within 90 days of an expiration date are issued for the next biennial period rather than the current one.
Inactive status: Licencees not engaged in the practice of public accounting may notify the Board and pay the inactive renewal fee ($200 per biennial period). An inactive licence holder may not practise. Reactivation requires meeting current CPE requirements.
Reinstatement: Licences lapsed 1-3 years require the full biennial fee plus 120 CPE hours completed in the preceding 36 months. Licences lapsed over 3 years require evidence of excusable failure, the renewal fee, 120 CPE hours, and a retake of the AICPA ethics exam.
What are the CPA ethics requirements in Alaska?
Alaska requires the AICPA Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
Official verification must be sent directly from the AICPA to the Alaska Board of Public Accountancy. The Board does not administer the exam.
What are the CPA requirements for international candidates in Alaska?
| Detail | Alaska |
|---|---|
| US citizenship required | No |
| Residency required (exam and initial licence) | No |
| Residency required (renewal from 1 Jan 2028) | Foreign-educated applicants must verify US state residency |
| SSN required (exam) | No |
| SSN required (licence) | Yes; exemption process available |
| Foreign credential evaluation | NIES only |
| CA programme coursework | Not accepted |
Alaska accepts foreign credential evaluations from NIES only. No other evaluation service is currently accepted for exam or licence applications. Chartered Accountant programme coursework is explicitly not accepted.
Foreign-educated candidates should note the upcoming renewal residency requirement. From 1 January 2028, a foreign-educated applicant or applicant from a foreign jurisdiction seeking to renew a licence must verify residency in Alaska or another US state. This requirement does not apply to the initial licence or to the exam application – only to renewals beginning with the period starting January 2028.
Candidates who cannot provide a Social Security Number may request an SSN exemption through the Board’s formal exemption process when applying for the licence.
For international mobility: any CPA from any US state can practise in Alaska without notice or fee under HB 121. Out-of-state candidates considering Alaska’s accessibility for the exam should note the compact accounting concentration (24+9 hours), Option 3’s work-experience route to sitting, and the absence of a 150-hour threshold – all of which may make Alaska one of the more accessible jurisdictions for candidates with atypical educational backgrounds.
Use the NASBA Mobility Tool to confirm practice privileges in other states.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Alaska?
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Annual minimum | 20 hours per year |
| Ethics minimum | 4 hours (must include Board statutes and regulations under AS 08.04 and 12 AAC 04) |
| Daily cap (from 1 Jan 2026) | 12 hours per day maximum |
| 1 CPE hour equals | 50 minutes of instruction |
| Instructor cap | 30 hours per biennial period |
| Preparation credit | Up to 2x presentation time; no credit for repetitious presentations |
| Subject requirements | Any subject contributing directly to professional competence; no mandatory fields of study |
| University credit | 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours |
| Approved providers | NASBA National Registry of CPE Sponsors; AICPA; national and state accounting organisations |
| CPE audit | Random mandatory audit; 30 days to submit proof if selected |
| Exemptions | Available for reasonable cause or excusable neglect; written request to Board |
The 12-hour daily CPE cap (effective 1 January 2026) applies from the first biennial period starting on or after that date. Multi-day programmes are allowed to record credits earned on completion of each component, meaning more than 12 credits can appear on a single calendar date if the test was completed that day. The Board updated its CPE tracking form to accommodate multi-day programme documentation.
FAQs
Yes – effective 1 January 2026, Alaska no longer requires 150 semester hours. HB 121 removed the threshold entirely.
A bachelor’s degree with an accounting concentration (24 accounting hours plus 9 hours in business law, economics, and math or computer science) satisfies the education requirement for licensure, provided the candidate also passes the CPA exam and completes two years of qualifying experience.
Alaska did not retain the 150-hour route as a parallel pathway – the new single route is the bachelor’s degree plus concentration.
Most candidates take 4 years for a bachelor’s degree, 6-18 months to pass all four exam sections within the 30-month window, and 2 years of qualifying experience.
Alaska’s Option 3 route allows candidates with a bachelor’s degree and one year of supervised public accounting to start the exam without completing any specific accounting coursework, which can compress the early timeline. The AICPA ethics exam should be completed before submitting the licence application.
Total time from starting college to receiving the licence is typically 7-8 years under Pathway 3, though candidates who begin experience early and take advantage of Alaska’s exam eligibility options may be able to reduce this.
Yes – and HB 121 made it significantly more accessible. Under AS 08.04.420, any CPA with a valid licence from any US state can practise in Alaska without notice, fee, or registration. This is individual mobility, not just substantial equivalency.
CPAs relocating to Alaska as their principal place of business should apply for an Alaska licence. For those applying by reciprocity, a minimum of two years of qualifying experience is required. Use the NASBA Mobility Tool to confirm practice privileges for Alaska CPAs in other states.
Alaska CPAs serve an economy shaped by oil and gas, federal government, fishing and seafood, tourism, and construction. Anchorage is the dominant professional market, housing the headquarters of oil companies, the largest state and federal government employers, and most of the state’s major accounting firms. Fairbanks and Juneau are smaller markets driven by government, military, and university activity.
Alaska’s geographic isolation creates consistent demand for local CPAs across industries that cannot easily outsource accounting functions. The state’s oil production tax revenue also generates specialised work in energy accounting and royalty auditing. For detailed salary benchmarks, see our CPA salary guide.
No citizenship or residency requirement applies for the exam or the initial licence. No SSN is needed to sit for the exam; an SSN is required for the licence but a formal exemption process is available.
Foreign-educated candidates must use NIES for credential evaluation – Alaska accepts no other evaluation service.
From 1 January 2028, foreign-educated applicants renewing their licence will need to verify residency in Alaska or another US state; this does not affect initial licence applications. Contact the Alaska Board of Public Accountancy for guidance on international applications.
For current requirements and application forms, visit the Alaska Board of Public Accountancy.
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