Renewal and Reinstatement Information
licenses expire on December 31 of odd-numbered years
regardless of when first issued, except new licenses
issued within 90 days of the expiration date will
be issued to the next biennium.
who receive their original license within 12 months
of the expiration date pay the full license fee and
then at their first renewal pay a prorated renewal
fee (half of the current license fee).
must renew your license on or before the expiration
date to continue practicing in Alaska. There is no
grace period to practice on an expired license. Renewal
forms will be mailed at least 30 days before the
expiration date to the last address you provided
to the board. You must report all new addresses to
a license can be renewed, certified public accountants
must complete no less than 80 hours of approved continuing
education (CE) within the two-year concluding licensing
period and at least 20 hours of required CE must
be completed within each year of that two-year period. For each renewal, at least 4 hours of the required continuing education must cover ethics and Alaska statutes and regulations.
are subject to a random mandatory audit of continuing
education . If you are selected for the audit, you
will be notified in writing and allowed 30 days to
submit proof of continuing education claimed for
the concluding licensing period.
that have lapsed more than one year and less than
three years may apply for reinstatement by paying
the fee for the entire period the permit has been
lapsed and documenting completion of 120 hours of
continuing education during the 36 months immediately
before the date of application for reinstatement.
license that has lapsed more than three years may
apply for reinstatement by documenting to the satisfaction
of the board that the individualís failure to renew
the permit was excusable (See 12 AAC 04.410), paying
the required fee, documenting completion of 120 hours
of approved continuing education during the 36 months
immediately before the date of application for reinstatement
and documenting that the continuing education completed
included successful completion of a current ethics
course and examination published by the AICPA. See
12 AAC 04.440.
certified public accountant who holds an
active license and who is not in active practice
may renew their license "inactive" at
the time of renewal by completing the renewal
form and paying the inactive license fee.
Inactive licenses are subject to renewal.
It is illegal to practice on an "inactive" license.
resume the active practice of public accounting,
an individual with inactive status must reactivate
the individual’s permit by completing the
current renewal form, paying the appropriate
fee and providing proof of continuing education. Refer
to 12 AAC 04.430.