Arizona CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Are you eligible to become a CPA in Arizona? While there are similarities among the various states' requirements for taking the CPA Exam and becoming a Certified Public Accountant, each state has its own unique set of standards—including Arizona. Below, we have outlined the state of Arizona's CPA Exam and licensure requirements.
Arizona CPA Requirements
Along with passing the four parts of the CPA Exam, you must complete a few additional requirements to obtain the CPA license in Arizona.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Score 75 in each section to pass |
| Work Experience | 2,000 hours of accounting-related work experience |
| Ethics Exam Requirements | AICPA Ethics Exam |
| International CPA Examination Program | Participant |
Educational Requirements
To be eligible to sit for the CPA Exam in Arizona, you must meet the following requirements:
- Bachelor’s degree from an accredited institution
- 24 semester hours of non-duplicative accounting courses that include 12 hours of upper-level courses and 18 hours in business-related subjects
For a CPA license, you must have 150 semester hours of college education with at least 36 semester hours of accounting courses and 30 semester hours of related courses.
Work Experience Requirements
- 2,000 hours of work experience earned within one year.
- Certificate of Experience signed by a licensed CPA, obtained before, during, or after passing the CPA Exam.
- Experience should have provided exposure to the accounting profession.
- Any combination of full-time, part-time, volunteer, or internship experience is acceptable if it fits the requirements above.
Ethical Exam Requirements
To obtain the CPA license in Arizona, you must pass the American Institute of Certified Public Accountants (AICPA) professional ethics exam with a 90% score. You must complete this ethics requirement exam for initial licensure within two years immediately before the date of application. You must also submit at least five letters of recommendation to the state board.
Arizona CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Arizona is $100. Re-applications are $50. In addition, each section of the CPA Exam will require a fee of $254.80.
| Arizona CPA Exam Fees | |
|---|---|
| Initial Application Fee | $120.00 |
| Exam Section Fees | $1,019.20 |
| Total: | $1,139.20 |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
In Arizona, the initial licensing application cost is around $100. If the registration is due from July 1, 2020, to June 30, 2024, the biennial registration is $275.00.
License Renewal Requirements
CPA licenses in Arizona are renewed every two years based on your birth year. People born in an even-numbered year will renew on their birth month in every even-numbered year. Similarly, odd-numbered people will renew during their birth month in every odd-numbered year.
Continuing Education Requirements
In Arizona, 80 hours of Continuing Professional Education (CPE) are required every two years to maintain and renew your CPA license. These 80 hours of CPE include:
- 16 hours of classroom time or any interactive webinar.
- 40 hours are spent on accounting, auditing, taxation, business law, or consulting services, of which 16 are dedicated to accounting, auditing, and taxation.
- Four hours of ethics that have at least one hour each:
- The study of accounting ethics, especially the American Institute of Certified Public Accountants Code of Professional Conduct.
- The Arizona State Board of Accountancy's administrative laws and rules.
Arizona CPA Exam: Exam Dates, Score Release, and Scheduling
Once you meet the requirements for the CPA Exam in Arizona, you can apply for the exam. Before applying, you should check the exam and score release dates and familiarize yourself with the application process. Here is an overview of these details to help you with the process.
Exam Dates and Score Release
Before scheduling the CPA Exam, candidates must check the target CPA Exam and score release dates on the AICPA website. You can apply for the exam based on your preference as per the timeline provided. However, continuous testing isn't available for the CPA Exam to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the Arizona CPA Exam.
You can submit your CPA Exam application directly to the Arizona Board of Accountancy by paying an application fee of $100. Make sure that your educational transcripts are shared with the state board by your university/institution.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Arizona CPA Exam.
Once the Arizona Board of Accountancy approves your initial application, they will electronically submit an Authorization to Test (ATT) to NASBA. It is to let NASBA know you can take the CPA Exam. After issuing your ATT, NASBA will provide you with a payment coupon for the exam section fee. This payment coupon will expire after 90 days.
