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(a) Except as provided in 12 AAC 04.430 and 12 AAC 04.440, an applicant for renewal of a permit to practice as a certified public accountant must complete
(1) no less than 80 hours of approved continuing education within the two-year permit period immediately before the renewal period; and
(2) at least 20 hours of the minimum 80 hours of approved continuing education within each year of the two-year permit period immediately before the renewal period.
(b) An applicant for renewal of a permit to practice as a certified public accountant who meets the continuing education requirements of (a)(1) of this section but fails to meet the continuing education requirements of (a)(2) of this section shall complete eight hours of approved continuing education in addition to the hours required by (a) of this section. The applicant shall complete the additional eight hours of approved continuing education either before or within 180 days after the permit is renewed. The additional eight hours may not be used to satisfy the continuing education requirements for subsequent permit renewal. The board will renew the applicant's permit only if the applicant signs a statement agreeing to comply with the requirements of this subsection within the time schedule authorized by the board under this subsection.
(c) As of the licensing period that begins January 1, 2006, at least 4 hours of the minimum 80 hours of approved continuing education required in (a) of this section must cover ethics and statutes and regulations under AS 08.04 and 12 AAC 04.
History: 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
Authority: AS 08.04.070
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Last modified 7/05/2006