Arizona CPA Requirements

How to become a CPA in the state of Arizona…

How to become a CPA in Arizona?

If you want to become a CPA in Arizona, this guide will walk you through all the requirements you need to know. The CPA Exam requirements vary by state, so you must meet certain criteria to become eligible for the Arizona CPA license.

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Overview of Arizona Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

Arizona CPA requirement details:

Credit Requirements: 150 semester units and a Baccalaureate degree in Accounting or related AACSB-accredited graduate degree.

Minimum degree: Baccalaureate.

Additional Requirements: 24 semester hours or equivalent quarter hours of accounting courses, 12 of which must be upper-level courses, and 18 semester hours of business-related courses.

Educational Requirement: 150 semester hours including Bachelor’s Degree, 36 of which must be in accounting (20 hours of upper-level courses) and 30 in business-related subjects.

Experience Requirements: at least 2,000 hours of related work experience and a Certificate of Experience issued by a licensed CPA. The experience can be fulfilled before, during, or after passing the exam. 

Ethics Exam: Yes – one must pass the AICPA Professional Ethics Exam and provide five recommendation letters.

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: U.S. citizenship is not mandatory.

More Requirements: None.

Arizona State Board of Accountancy

100 N. 15th Avenue, Room 165

Phoenix, AZ 85007

Email: [email protected]

Phone: 602-364-0804

Fax: 602-364-0903

Initial application fee: $100

Re-examination application: $50

AUD: $238.15

BEC: $238.15

FAR: $238.15

REG: $238.15

Total: $1,052.60

All fees are non-refundable.

The state of Arizona requires CPA license holders to renew their certificates on a biennial basis. Failure to renew the license on time will result in its suspension.

Licensed CPAs in Arizona must complete 80 hours of CPE irrespective of their employment status every renewal period. Out of 80 total hours, four hours must be ethics courses, a minimum of one hour of which must be related to:

  1. a)       The practice of accounting including the Code of Conduct issued by the American Institute of Certified Public Accountants Professional (AICPP).
  2. b)      Statutes issued by the Arizona State Board of Accountancy and their administrative rules.

A minimum of 16 hours must be spent in the classroom or at live/interactive webinars, and a minimum of 40 hours must be related to taxation, business law, accounting, or consulting services. Of these 40, 16 hours must be dedicated to learning about taxation, auditing, and accounting.

Learn more by visiting the Arizona State Board of Accountancy website.

Arizona CPA Candidate Bulletin: here

Arizona Quick Guide: here

NOTE: For a complete understanding of all rules about the CPA Examination qualifications, certification, and licensure, see Arizona Revised Statutes Title 32 – Professions and Occupations Chapter 6 – Certified Public Accountants.

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