state eligibility guide
Alaska CPA exam requirements
Alaska requires Eligibility depends on which Alaska pathway you use; there is no universal 120-hour minimum for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- Eligibility depends on which Alaska pathway you use; there is no universal 120-hour minimum
- Degree rule
- Multiple degree, near-completion, and experience routes
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: Multiple degree, near-completion, and experience routes
- Minimum education to sit: Eligibility depends on which Alaska pathway you use; there is no universal 120-hour minimum
- Accounting coursework: 24 semester hours
- Business coursework: 9 semester hours
- Accreditation: Degree and coursework must be from an accredited or Board-recognized institution.
Qualifying education pathways
- Degree and accounting concentration: Bachelor's degree plus 24 accounting hours and specified business-related coursework.
- Degree and accounting coursework: Bachelor's degree plus 15 accounting hours.
- Degree in progress: Within 18 semester hours of a bachelor's degree plus 15 accounting hours.
- Degree and qualifying experience: Bachelor's degree plus one year of supervised public-accounting experience.
Required business subjects
- Business law
- Economics
- College mathematics, statistics, or computer science
Alternative routes include a bachelor's degree with 15 accounting hours, being within 18 semester hours of completing a bachelor's degree with 15 accounting hours, or a bachelor's degree plus one year of supervised public-accounting experience.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Published exam fees
- Education evaluation application: $121.00 Charged once for a first-time candidate.
- Exam section application: $109.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Hours remaining: 18 semester hours
- Final transcript deadline: As directed by CPAES after completion
A candidate may qualify while within 18 semester hours of completing the bachelor's degree if the specified accounting-hour condition is met.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
Official records must be submitted to NIES under Alaska instructions.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Credit is retained for 30 months under the current jurisdiction page.
- Discipline sections follow AICPA testing windows.
Use the NTS expiration date printed by NASBA.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: 2 years required under the current pathway
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: adopted and effective
Published licensure pathways
- Baccalaureate degree with an accounting concentration plus two years of accounting experience. Effective 2026-01-01.
Alaska licensure experience and education alternatives must be evaluated separately from exam eligibility.
Official sources used
- Alaska CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Rule Changes Beginning January 1, 2026 — Alaska State Board of Public Accountancy (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.