Board of Public Accountancy Applications and Forms Notice Regarding Criminal Background Checks An applicant applying for a certified public accountant license is required by 12 AAC 04.161 to submit an official report of state criminal justice information under AS 12.62.005 – 12.62.200, and if a state other than Alaska is the applicant’s primary state of residence, an equivalent report issued by that other state. The Board will accept supporting documentation from the records keeper in the relevant jurisdiction. Criminal background checks can come directly from the issuing agency to our office. Criminal background checks can come from the applicant if the report remains in its original, sealed envelope. The preferred method of receiving background checks is via hardcopy mail. Criminal background checks will be accepted via e-mail only if it can be verified that the sender e-mail belongs to a government e-mail address or similar authority. Some states do not allow distribution of criminal background checks to third parties or will not provide a report to the applicant if the intent is to forward it to a third party. If you have been licensed in a state that does not authorize the release of a criminal record report to a third party, please submit supporting documentation. Click here for an example of supporting documentation. CPA Individual Forms Application for Certified Public Accountant #08-4092, This form is being updated due to recent regulation changes and will be posted as soon as it is available Application for certification by exam or reciprocity. Application for Reactivation #08-4635, Revised 03/03/2014 Application for Reinstatement of CPA License #08-4144, Revised 02/05/2024 Firm Application CPA Firm Permit Initial Application #08-4879, New 10/19/2023 CPA Firms (firms with an office in Alaska): Under the updated definition of firm, sole proprietors are also now required to obtain a firm permit. Per AS 08.04.680(6), “firm” means a sole proprietorship, partnership, limited liability company, corporation, or other legal entity. Per AS 08.04.680 (14), “practice of public accounting” means the offering to perform or the performance as a person holding a license, practice privilege, or permit under this chapter of a service involving the use of accounting or auditing skills; in this paragraph, “accounting or auditing skills” includes preparing financial statements, issuing reports, furnishing management services, furnishing financial advisory services, providing consulting services, preparing tax returns, advising on tax matters, or consulting on tax matters. If you are signing “CPA” and/or engaged in the practice of public accounting with your business, your firm needs to obtain a firm permit. Out-of-State Firms (firms that do not have an office in Alaska but provide, or offer to provide, attest functions in the state): Please be aware that while it may have been previously communicated that out-of-state firms no longer need to obtain Alaska permits, it has recently been identified that this is incorrect. Alaska statutes 08.04.240(g) and (k) still require firms that do not have offices in Alaska but provide, or offer to provide, attest functions in Alaska, to obtain CPA firm permits and renew them every two years. Renewal Forms CPA or Public Accountant, Renewal Application #08-4060, Revised 10/24/2023 Individuals without a SSN may not use online renewal. Review updated division requirements for SSN Exemptions. CPA Firm Permit, Renewal Application #08-4062, Revised 10/24/2023 CPE Tracking Sheet 2022-2023 To be used by licensees selected for random CPE audit Out of State Permit Renewals If your firm does not have an office in Alaska, but plans to provide or offer to provide attest functions in Alaska, use the CPA Firm Permit renewal application above (#08-4062). Upon staff review of pending renewal, the permit type will manually be changed from “Out-of-State Permit” (which no longer exists due to the repeal of AS 08.04.421) to “CPA Firm Permit” under AS 08.04.240; and that upon that manual change, an updated permit certificate will be generated reflecting the new permit type, but the permit number will remain the same. Miscellaneous Forms Division forms may be found in the CBPL Quick links, located in the sidebar to the right