Board
Approved Ethics Course
Ethics for Initial Licensure
Requirement for initial licensure only. The AICPA ethics course does not meet the ethics course requirement for renewal.
The ethics course and examination is the self-study course, including its lesson reviews and examinations, titled Professional Ethics: the AICPA's Comprehensive Course, published by the American Institute of Certified Public Accountants (AICPA) 2007 revision, and is graded on a pass or fail basis.
The board will, in its discretion, waive passage of this course and examination if the application demonstrates passage of an ethics examination of another licensing jurisdiction that, in the determination of the board, is equivalent to the course and examination listed above.
Proof of passing the ethics course is required at time of certification and when an individual applies for "reinstatement" of a certification lapsed more than three years.
Contact AICPA at http://www.aicpa.org for course information.
Ethics for License Renewal and Reinstatement
Alaska requires four hours of Alaska specific ethics and statutes and regulations covering AS 08.04 and 12 AAC 04. The following courses were used by licensees during the 2008-2009 licensing renewal; it is not a complete list of all courses available. Other courses may be acceptable to the board.
The RIGOS course offered through the Alaska Society or www.accountingethics.com
'Ethics and Professional Conduct for Alaska CPAs' through Professional Education Services, LP or www.pescpe.com
'Ethics for Alaska' through PASS Online www.passonline.com
'Ethics and Professional Conduct for Alaska CPAs' through PASS Online www.passonline.com
'Ethics and Professional Conduct for Alaska CPAs' through Western CPE www.westerncpe.com
'Alaska: Ethics for Alaska' through cpethink.com www.cpethink.com