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- Alaska Statutes.
- Title 8. Business and Professions
- Chapter 4. Accountants
- Section 425. Continuing Education.
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. Competency Requirements After Licensing.
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AS 08.04.425. Continuing Education.
- (a) The board shall by regulation prescribe requirements for continuing education for
individuals with licenses under this chapter. In adopting these regulations, the board may
- (1) use and rely upon guidelines and pronouncements with respect to continuing education issued by recognized educational
and professional associations in the field; and
- (2) prescribe content, duration, and organization of courses or programs that will satisfy the continuing education
- (b) Each application for renewal of a license to practice as a certified public accountant by an individual
who has held a license as a certified public accountant for two years or more shall be accompanied or supported by
documents or other evidence indicating satisfaction of the continuing education requirements prescribed by the board
during the two years immediately preceding the application.
- (c) Failure by an applicant for renewal of a license to furnish the evidence required under (b) of this section
constitutes grounds for revocation, suspension, or refusal to renew the license under AS 08.04.450
unless the board determines that failure to have been due to reasonable cause or excusable neglect. However, the board
may renew a license despite failure to furnish evidence of satisfaction of the continuing education
requirements established under (a) of this section if the applicant agrees to follow a particular program or schedule
of continuing education prescribed by the board.
- (d) In adopting regulations under (a) of this section, or in issuing individual orders under (c) of this section, the
- (1) shall consider
- (A) the accessibility of applicants to the continuing education courses or programs that it may require; and
- (B) any impediments to interstate practice of public accounting that may result from differences in continuing education
requirements prescribed by other states; and
- (2) may relax or suspend the continuing education requirements
- (A) for applicants who certify that they do not intend to engage in the practice of public accounting; or
- (B) in instances of individual hardship.
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