1. (a) Continuing education in this section must ensure that a licensee

   1. (1) maintains high professional accountancy standards;
   2. (2) is up to date with current educational trends; and
   3. (3) has obtained specific training required for a CPA to provide public accountancy services effectively and competently, applying the principles and concepts of public accountancy set out in AS 08.04.
2. (b) An applicant must demonstrate to the board that continuing education completed in the concluding biennial licensing period as set out in 12 AAC 04.300 - 12 AAC 04.400 meets the requirements for continued education as set out in this section.
3. (c) Except as provided in 12 AAC 04.430 and 12 AAC 04.440, an applicant for renewal of a license issued by the board under this chapter shall provide verification to the board that the applicant completed not less than 80 hours of approved continuing education during the concluding biennial licensing period. At least 20 hours of continuing education must have been completed for each year of the concluding biennial licensing renewal period. For a licensing period that begins on or after January 1, 2026, the applicant may not earn more than 12 hours of continuing education in a day.
4. (d) At least four hours of the minimum 80 hours of approved continuing education required in (c) of this section must cover ethics.
5. (e) Not more than 10 hours of the minimum 80 hours of approved continuing education required in (c) of this section may be completed by means of micro-learning activities.
6. (f) The continuing education requirements of this section do not apply to an individual who holds an inactive license under AS 08.04.410.
7. (g) For the purposes of this section a continuing education activity under one hour in length is considered a micro-learning activity.
8. (h) A licensee who for reasonable cause or excusable neglect is unable to complete the continuing education requirements for renewal of a license may request an exemption by explaining the cause for the exemption to the board a written statement. If the exemption is granted, the board will prescribe an alternative method for the licensee to complete the continuing education requirements.

(Eff. 1/18/78, Register 64; am 4/7/95, Register 134; am 5/10/98, Register 146; am 7/25/2001, Register 159; am 4/16/2004, Register 170; am 1/1/2008, Register 184; am 12/25/2015, Register 216; am 2/24/2022, Register 241; am 4/12/2024, Register 250)

Authority: AS 08.04.070, AS 08.04.410, AS 08.04.425