Ethics Requirements

Alaska Ethics Requirement
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Ethics for Initial Licensure

Requirement for initial licensure only. The AICPA ethics course does not meet the ethics course requirement for biennial State of Alaska CPA license 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 Alaska State Board of Public Accountancy 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.

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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 for course information.

Ethics for State of Alaska CPA License Renewal and Reinstatement

Alaska requires four hours of Alaska specific ethics and statutes and regulations covering AS 08.04 and 12 AAC 04. Check out the Alaska State Board of Public Accountancy for a list of courses that are acceptable to the board. Other courses may also be acceptable to the board.