Ethics Requirements

Alaska Ethics Requirement
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Ethics Course Information

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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 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), 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.

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Proof of passing the AICPA 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 for course information.

Ethics for State of Alaska CPA License Renewal and Reinstatement

Alaska requires four hours of ethics. The Board does not pre-approve courses or endorse any vendors; however ethics courses provided by vendors listed by NASBA on the National Registry of CPE sponsors are acceptable to meet this requirement.