To become a CPA in Arizona, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with 150 semester hours including 36 accounting hours (30 upper division) and 30 related hours – Arizona’s certification education requirements are explicitly more rigorous than those needed to sit for the exam
- Exam: Pass all four sections of the Uniform CPA Exam through a direct application to the Arizona State Board of Accountancy, within a 30-month rolling credit window
- Experience: 2,000 hours of paid or unpaid accounting experience, before or after passing the exam, in any US jurisdiction or foreign country
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score (8 hours, within 2 years before applying for certification)
- International candidates: No US citizenship required – lawful US presence required; SSN required for certification application
- Licensure and CPE: Apply to the Arizona State Board of Accountancy for your certificate, then renew biennially during your birth month and complete 80 hours of CPE per renewal period
New Arizona licensure pathways take effect 31 December 2026: Arizona has enacted legislation (HB84249) introducing three alternative routes to CPA certification.
From 31 December 2026, candidates will be able to qualify with a bachelor’s degree and two years of experience, a bachelor’s degree plus 30 additional hours and one year of experience, or a post-baccalaureate degree and one year of experience – without needing 150 semester hours. Until then, the 150-hour requirement remains the only pathway.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Arizona CPA requirements: Quick summary
| CPA requirement | Arizona |
|---|---|
| Hours to sit for exam | 120 semester hours |
| Hours to license | 150 semester hours (until December 31, 2026) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2,000 hours, paid or unpaid, before or after exam |
| Ethics requirement | AICPA Professional Ethics exam, 8 hours, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial period |
| Tier system | One-tier |
| International candidates | Lawful US presence required; SSN required for certification |
Important: Arizona’s education requirements for certification are more rigorous than those to sit for the exam.
Candidates who qualify to test at 120 hours will need additional coursework – particularly at the upper division accounting level – before they can apply for a certificate.
The Arizona Board makes this explicit on its certification FAQ page, and it catches candidates who assume exam eligibility means they’re also ready to certify.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Arizona?
Arizona sets different education thresholds for sitting the exam and obtaining a certificate, with the certification standard significantly higher than most other states.
Requirements to sit for the exam
Candidates must hold a bachelor’s degree from an accredited institution (or one maintaining comparable standards) and have completed at least 120 semester hours, including a minimum of 24 non-duplicative semester hours in accounting (of which 12 must be upper division coursework) and 18 semester hours in business-related subjects.
Requirements to obtain a certificate (current, until 31 Dec 2026)
| Requirement | Detail |
|---|---|
| Total semester hours | 150 |
| Degree | Bachelor’s or higher from an accredited institution |
| Accounting hours | 36 non-duplicative semester hours, of which at least 30 must be upper division |
| Upper division definition | Coursework beyond the basic level, after any prerequisite or introductory accounting course – principles of accounting does not count |
| Related course hours | 30 semester hours |
| Related course subjects | Business administration, statistics, computer science/IS/data processing, economics, finance, management, business law, college algebra or higher mathematics, advanced written communication, advanced oral communication, ethics, marketing, or other Board-approved subjects |
CPA exam prep review courses count toward the total 150 semester hours but do not count toward the 36 accounting hours if they duplicate courses already on your transcript.
Incoming pathways (effective 31 December 2026)
| CPA Pathways Arizona | Pathway 1 | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Education | Baccalaureate degree | Baccalaureate + 30 additional semester hours | Post-baccalaureate degree |
| Experience required | 2 years | 1 year | 1 year |
Candidates considering which pathway to pursue should verify current requirements directly with the Arizona State Board of Accountancy as implementing regulations for the new pathways are finalized.
For a full breakdown of total CPA exam costs including study materials, ethics exam, and license fees, see our CPA exam cost guide.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Arizona?
Arizona is a direct-state for CPA Exam applications – candidates apply to the Arizona State Board of Accountancy first, not directly through NASBA. The process differs from most states:
- Submit the initial application and $100 fee directly to the Arizona State Board
- The Board reviews your application and submits an Authorization to Test (ATT) to NASBA
- NASBA sends you a Payment Coupon for the exam section fee(s)
- Pay section fees via the Payment Coupon; NTS arrives within 4 business days
- Schedule at Prometric using your NTS
| Detail | Arizona |
|---|---|
| Initial exam application fee (one-time, to Arizona Board) | $100.00 |
| Re-exam application fee (to Arizona Board) | $50.00 |
| Exam section fee (from 1 Aug 2026) | $268.59 |
| Total exam section fees, 4 sections (from 1 Aug 2026) | $1,174.36 ($268.59 × 4 + $100 application fee) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Lawful US presence required | Yes |
| SSN required | Yes |
| Minimum age | 18 |
Note: the exam section fee is currently $265.57 until 31 July 2026, rising to $268.59 from 1 August 2026. Total exam section fees at the current rate: $1,162.28 ($265.57 × 4 + $100 application fee).
Unlike NASBA-administered states, Arizona has no per-section education evaluation fee or registration fee. The $100 initial application fee covers all sections in your first application. The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75 for each section.
For a full breakdown of total CPA exam costs including study materials, ethics exam, and license fees, see our CPA exam cost guide.
What are the CPA experience requirements in Arizona?
| Detail | Arizona |
|---|---|
| Experience required | 2,000 hours |
| Timing | Before or after passing the exam |
| Type | Paid or unpaid – any combination of full-time, part-time, volunteer, or internship |
| Location | Any US jurisdiction, US territory, or foreign country |
| Nature | Must expose applicant to accounting practice and demonstrate ability for critical inquiry and analysis of financial information, plus oral or written communication of findings |
| Verification | Certificate of Experience (COE) form completed by supervisor, submitted in sealed envelope |
| Non-CPA supervisor | Permitted if they can demonstrate comparable education and experience – must attach resume and job description |
| Self-employed CPAs | Three signed and dated client letters demonstrating extent and competence of work |
Arizona’s experience requirements are notably flexible: the 2,000 hours can be earned before sitting for the exam, after passing, or split across both periods. Volunteer and internship hours count. Experience earned in foreign countries qualifies.
The verifying supervisor does not need to be an Arizona-licensed CPA – any CPA from any US jurisdiction is acceptable, and even non-CPAs can verify experience if they meet the comparable education and experience standard.
Certificate and registration fees
| Fee | Amount |
|---|---|
| Certification application fee (to Arizona Board) | $100.00 |
| Initial registration fee | $100.00 |
| Biennial registration fee | $300.00 |
| Late renewal fee | $50.00 |
| Inactive status (biennial) | $150.00 |
| Retired status (biennial) | $50.00 |
A fee waiver is available for applicants whose family income does not exceed 200% of the federal poverty level. Submit the Certification Application Fee Waiver to the Board before submitting your certification application to determine eligibility.
What are the CPA ethics requirements in Arizona?
Arizona requires the AICPA Professional Ethics exam before you can apply for certification. Unlike states where ethics is post-licensure (such as New Jersey), Arizona candidates must pass this exam and have the result on file before their application can be approved.
| Detail | Arizona |
|---|---|
| Exam required | AICPA Professional Ethics: AICPA’s Comprehensive Course (For Licensure) |
| Minimum course length | 8 hours |
| Minimum passing score | 90% |
| Timing | Must be completed within 2 years immediately before applying for certification |
| Administration | Managed through the Arizona Society of CPAs (AzCPA) |
| Submission | AICPA notifies the Arizona Board directly upon passing – no separate candidate submission required |
When purchasing the ethics exam, specify that you are taking it for Arizona State Board certification. The AICPA sends notification of your passing score directly to the Arizona Board’s office.
What are the CPA requirements for international candidates in Arizona?
| Detail | Arizona |
|---|---|
| US citizenship required | No |
| Lawful US presence required | Yes (A.R.S. § 41-1080) |
| SSN required | Yes (for certification application) |
| Foreign credential evaluation | Course-by-course evaluation by NACES or AICE member organization |
Arizona does not require US citizenship. The state applies A.R.S. § 41-1080, Arizona’s lawful presence statute, which requires all professional license applicants to demonstrate they are lawfully present in the US. A valid SSN is required for the certification application.
For candidates with education completed outside the United States, Arizona requires a course-by-course evaluation from a member of either the National Association of Credential Evaluation Services (NACES) or the Association of International Credential Evaluators (AICE). Note that one third-party source incorrectly states Arizona accepts NIES evaluations only – the Arizona Board FAQ explicitly confirms NACES or AICE members are acceptable.
Arizona participates in the International CPA Examination Program, so international candidates and those who completed their education outside the US can apply to sit for the exam in Arizona.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Arizona?
| CPE requirement | Detail |
|---|---|
| Total hours per renewal period | 80 hours |
| Renewal cycle | Biennial – during your birth month of your birth-year parity (see below) |
| Ethics hours | 4 hours minimum (1 hour AICPA Code of Conduct; 1 hour Arizona statutes and administrative rules) |
| Classroom/live webinar minimum | 16 hours |
| Technical subjects minimum | 40 hours in accounting, auditing, taxation, business law, or consulting services |
| Of those 40 hours | 16 hours must specifically be in accounting, auditing, or taxation |
| Carryover | Not permitted between renewal periods |
| Non-residents | May meet CPE requirements of their principal place of business state instead |
| Biennial registration fee | $300.00 |
| Late renewal fee | $50.00 |
Arizona’s renewal cycle is tied to your date of birth rather than a fixed calendar date. Registrants born in an even-numbered year renew during their birth month of every even-numbered year. Registrants born in an odd-numbered year renew during their birth month of every odd-numbered year.
If renewal is not received by the end of your birth month, the certificate is automatically suspended. Non-Arizona residents whose home jurisdiction has no CPE requirements must still comply with Arizona’s full CPE requirements.
FAQs
Not currently. Arizona’s only active licensure pathway requires 150 semester hours, a bachelor’s degree, 36 accounting hours (30 upper division), and 30 related course hours. However, new legislation effective December 31, 2026 introduces three alternative pathways, including one requiring only a bachelor’s degree and two years of experience.
Candidates close to qualifying should confirm which pathway applies at the time of their application with the Arizona State Board of Accountancy.
Most candidates take 5 to 7 years in total: 4 to 5 years for a bachelor’s degree with the additional coursework to reach 150 hours and 36 upper division accounting hours, 6 to 18 months to pass all four exam sections within the 30-month window, and however long the 2,000 hours of experience takes – which can run concurrently with or precede the exam. The AICPA ethics exam adds preparation time but can be completed relatively quickly.
Yes – Arizona offers reciprocal certification to CPAs licensed in other US states through multiple subsections of A.R.S. § 32-721(C), with education and experience requirements varying by how many years of practice the applicant can demonstrate.
CPAs from states with substantially equivalent standards can apply on the basis of that equivalency. Arizona also participates in CPA mobility, allowing out-of-state CPAs to practice in Arizona without a separate certificate. Use the NASBA Mobility Tool to check your eligibility.
Arizona CPA salaries are buoyed by strong growth in the Phoenix and Scottsdale metro areas, which have attracted significant corporate relocations and financial services expansion over recent years.
Entry-level roles in the Phoenix area typically start in the low-to-mid $50,000s, with experienced and licensed CPAs in professional services, real estate, and tech-adjacent roles commanding significantly more. For detailed salary data by experience level and specialization, see our CPA salary guide.
No. Arizona does not require US citizenship. Under A.R.S. § 41-1080, all applicants must demonstrate lawful presence in the United States, but this is not the same as citizenship.
A valid SSN is required for the certification application. International candidates with foreign-earned education must have their transcripts evaluated course-by-course by a member of NACES or AICE before applying.
Yes, in most cases. Arizona is recognized as substantially equivalent under NASBA’s mobility framework, meaning an Arizona CPA in good standing can generally practice in other states without a separate license, provided Arizona remains their principal place of business.
Candidates who certify under the new post-December 2026 pathways should check whether their education level affects mobility into states that still require 150 credit hours. Use the NASBA Mobility Tool to verify your privileges in a specific state.
For the most current requirements and application forms, visit the Arizona State Board of Accountancy.
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