Arizona CPA Requirements
Exam and License Requirements To Become a CPA
Arizona CPA Requirements
Arizona CPA Requirements
Along with passing the 4-part CPA Exam, candidates 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||Yes|
|International CPA Examination Program||Yes|
Like most states, Arizona CPA candidates need a valid Social Security number to receive their CPA license. However, there are a few states that do not have this requirement.
U.S. citizenship is not required to apply for a CPA license in Arizona. Also, it is not necessary to be a resident, employee, or keep an office(s) in the state. You do, however, need to be at least 18 years of age to sit for the CPA Exam.
To be eligible to sit for the CPA Exam in Arizona, you must meet the following requirements:
- Bachelor’s degree 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 CPA license, candidates must have 150 semester hours of college education with at least 36 semester hours of accounting courses and 30 semester hours of related courses.
The CPA Examination is the most important criterion for earning your CPA credential. In order to pass the CPA Exam, you must achieve a score of at least 75 on each exam section. You'll need to pass all four parts within an 18-month window.
- 2,000 hours of work experience earned within the span of 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 aforementioned requirements.
In order 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 need to complete this ethics requirement exam for initial licensure within two years immediately before the date of application. You are also required to submit at least five letters of recommendation to the state board.
The National Association of State Boards of Accountancy (NASBA) has developed an international CPA Exam program to include international candidates. This program allows non-U.S candidates to take the uniform CPA Exam through a participating jurisdiction under NASBA. Arizona participates in the International CPA Examination Program.
Arizona CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Arizona is $100. And for re-applications, candidates must pay $50. In addition, each section of the CPA Exam will require a fee of $238.15.
|Arizona CPA Exam Fees|
|Initial Application Fee||$100.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
In Arizona, the initial licensing application cost is around $100. If the registration is due during the period from July 1, 2020 to June 30, 2024, the biennial registration will be reduced to $275.00.
Arizona CPA License Renewal Requirements
CPA licenses in Arizona are renewed every two years based on the licensee's birth year. The biennial registration fee for license renewal is $300. People who were born in an even-numbered year will sign up on their birth-month in every even-numbered year. Similarly, odd-numbered born people will sign up during their birth-month in every odd-numbered year.
Arizona CPA Continuing Education Requirements
In Arizona, 80 hours of Continuing Professional Education (CPE) are required every 2 years, to maintain and renew your CPA license. This 80 hours of CPE includes:
- 16 hours of classroom time or any interactive webinar.
- 40 hours spent on accounting, auditing, taxation, business law, or consulting services, of which 16 hours are dedicated to only accounting, auditing, and taxation.
- Four hours of ethics that have at least a minimum of one hour each of the following:
- 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
Arizona CPA candidates can apply for the CPA Exam year-round based on their preferred date and location. The CPA Exam is administered by CPA Examination Services (CPAES), a NASBA sub-division. AICPA biennially announces the CPA Exam score release dates, with the scores accessible within 48 hours of the target score release date.
Here is a step-by-step guide on the application process and scheduling for the CPA Exam.
Submit CPA Exam Application
You can submit your CPA Exam application directly to the Arizona Board of Accountancy or you can apply through NASBA’s website. CPA Examination Services must get your transcripts straight from your school or university.
Obtain Authorization to Test (ATT)
Once your initial application is approved by the Arizona Board of Accountancy, they will submit an Authorization to Test (ATT) to NASBA. This is to let NASBA know that you are eligible to 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.
Receive Your Notice to Schedule
Your ‘Notice to Schedule’ (NTS) is delivered within three to six weeks of applying for the CPA Exam. It is an extremely important document to sit for the CPA Exam; your NTS is required to schedule your CPA Exam sections through the Prometric website.
Schedule Your Exam with Prometric
The next step after receiving your NTS is to schedule the CPA Exam, which is available year round. To do so, please visit the Prometric website. Only your NTS number is required.
Pass the Exam
Every section of the CPA Exam has a 75-point minimum passing score requirement. You can check the AICPA website to find out when the results will be posted. Before applying for a license, be sure you have passed all four sections of the exam.