Alaska

Alaska Board of Public Accountancy
www.commerce.alaska.gov/web/cbpl/ProfessionalLicensing/BoardofPublicAccountancy.aspx

Effective January 1, 2026, Alaska repealed its 150-semester-hour requirement (HB 121, amending AS 08.04.120(a)): licensure now requires only a baccalaureate degree (or equivalent) with an accounting concentration or equivalent as determined by the Board by regulation — no additional post-baccalaureate hours. To sit for the Exam (AS 08.04.150), a candidate needs a bachelor's degree with an accounting concentration (at least 15 semester/22 quarter hours of accounting) as defined by the Board, OR one year of public accounting experience under direct CPA supervision, OR to be within 18 semester/27 quarter hours of finishing the degree requirements while having completed at least 15 semester/22 quarter hours of accounting.

2 years of accounting experience "satisfactory to the board" (AS 08.04.120(a)); secondary sources describe this as at least 2,000 hours per year of full- or part-time work completed over 1 to 4 years.

No separate initial-licensure ethics exam was found in the Alaska statutes/regulations CARE reviewed. The Board's CPE rules require 4 hours of ethics per 2-year renewal period, which is a renewal requirement, not confirmed to be an initial-licensure exam. Confirm with the Board.

Not yet confirmed by CARE for this jurisdiction — check with the board.

Alaska is a notable outlier following HB 121 (effective January 1, 2026): unlike nearly every other state, licensure no longer requires 150 semester hours at all — just a bachelor's degree with an accounting concentration and 2 years of experience. This is a very recent change; confirm current implementation status directly with the Board.

https://www.commerce.alaska.gov/web/portals/5/pub/CPARegulations.pdf — accessed 2026-09-30