Keeping Law SimpleLegislation, clearly explained
Back to Alaska
Alaska2026Passed Legislature

HB121

Changes to Accounting Education and Rules for Out-of-State Firms

Last scannedSep 14, 2026, 12:32 AM

In one sentence

This law lowers the college education requirement for new accountants in Alaska, creates a 'practice privilege' allowing out-of-state individuals and firms to work here without an office or permit fees, and updates rules regarding private professional conservators.

What it does

  • Removes the rule requiring accounting applicants to complete at least 150 semester hours of college study; now only a baccalaureate degree is required.
  • Allows individuals licensed in other states to work as accountants in Alaska under 'practice privileges' if their home state has similar or equivalent education and experience rules.
  • Creates new rules allowing out-of-state firms owned by certified public accountants to offer services without having an office in the state.
  • Removes requirements for individuals or firms with practice privileges to pay fees, submit documentation, or provide notice to the board before working.
  • Requires those using practice privileges to agree to follow Alaska laws and accept oversight from the Board of Accountancy.
  • Amends Rule 17(e) of the Alaska Rules of Probate Procedure regarding private professional conservators.

Who it affects

  • People applying for accounting licenses in Alaska
  • Accounting firms based outside of Alaska that want to work with clients here
  • Individuals licensed as accountants in other states who wish to practice in Alaska
  • The state Board of Accountancy

Limits and unknowns

  • The bill mentions amending rules for private professional conservators but does not explain the specific changes in this text.
  • Specific fees for new permits or licenses are set by a separate department rule, though fees for practice privileges were removed.

Plain language

Terms to know

Practice privilege
A rule that lets an accountant or firm licensed in another state work in Alaska without getting a full new license, paying fees, or having an office here.
Certified Public Accountant (CPA)
An individual who has passed specific exams and met education requirements to practice public accounting.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill text

Official summary

ACCOUNTING; PRIVATE PRO. CONSERVATORS An Act relating to the practice of accounting; relating to private professional conservators; amending Rule 17(e), Alaska Rules of Probate Procedure; and providing for an effective date.

Official activity

Bill history

  1. (H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER1392
  2. (H) LAW W/O GOV SIGNATURE 7/23 CHAPTER 22 SLA 251392
  3. (H) MANIFEST ERROR(S)1373
  4. (H) 11:45 A.M. 6/30/25 TRANSMITTED TO GOVERNOR1373
  5. (H) EFFECTIVE DATE(S) SAME AS PASSAGE1346
  6. (H) COURT RULE(S) SAME AS PASSAGE1346
  7. (H) CONCUR AM OF (S) Y401346
  8. (H) TITLE CHANGE: SCR 61346
  9. (H) CONCUR MESSAGE TAKEN UP1345
  10. (H) CONCUR MESSAGE READ AND HELD1337
  11. (S) VERSION: SCS HB 121(STA)1356
  12. (S) TRANSMITTED TO (H) AS AMENDED1356
  13. (S) EFFECTIVE DATE(S) SAME AS PASSAGE1346
  14. (S) COURT RULE(S) SAME AS PASSAGE1346
  15. (S) PASSED Y20 N-1346
  16. (S) READ THE THIRD TIME SCS HB 121(STA)1345
  17. (S) CROSS SPONSOR(S): MYERS, KAWASAKI, CLAMAN1327
  18. (S) ADVANCED TO THIRD READING 5/19 CAL1321
  19. (S) STA SCS ADOPTED UC1321
  20. (S) READ THE SECOND TIME1321