Alaska CPA License Reinstatement: What a Lapsed License Costs
If your Alaska CPA license has already lapsed
What it actually takes to get a lapsed Alaska CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
$300 biennial renewal fee (12 AAC 02.340(4)) plus $100 delayed-renewal penalty (12 AAC 02.340(13)), once a license has lapsed more than 60 days -- covers the common under-1-year lapse. For a longer lapse (1-3 years), the $300 renewal fee is owed for EACH lapsed biennial period, so the total scales up; a lapse of 5+ years cannot be reinstated at all.
- 120 CPE hours For a lapse of 1+ years: 120 hours of approved CE completed in the 36 months preceding the reinstatement application (vs. the normal 80 hours/2 years) -- no more than 16 of those hours may be micro-learning. A lapse under 1 year requires no extra CE beyond normal compliance.
- 4 ethics hours, within that total.
What triggers lapsed status: Licenses are biennial, expiring December 31 of odd-numbered years regardless of issuance date. Missing that deadline lapses the license immediately; a $100 delayed-renewal penalty attaches once the lapse exceeds 60 days.
See Alaska's CPA license renewal deadline →