Arizona CPA Requirements

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Want to become a CPA in Arizona? It's not an easy process. You'll need to understand the Arizona CPA requirements to land your license.

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Arizona's economy is growing strong. As of mid-2024, the state's economic growth has outpaced the national average, with the Phoenix area reporting even stronger growth, according to the Arizona Economic Forecast. And organizations across the Grand Canyon State rely on certified public accountants (CPAs) to run smoothly.

Arizona is home to several major accounting organizations that employ 31 or more CPAs, including WP+D, Moss Adams, and CLA, according to Ranking Arizona. CPAs also work in the public sector and for smaller organizations. Overall, it's a good time to become an accountant in Arizona.

The Arizona State Board of Accountancy licenses CPAs in Arizona. But before you can apply for a license, you'll need to meet education, experience, and examination requirements. It's a complicated process, and a road map can help. Our guide walks through everything you need to know about Arizona CPA requirements.

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Education Requirements for Becoming a CPA in Arizona

CPAs need to meet higher educational requirements than many other accounting professionals. In Arizona, you'll need 150 post-secondary credits to become a CPA, so plan to spend a minimum of five years completing the education requirements. After earning a bachelor's degree, which typically requires 120 credits, you'll still need to complete an additional 30 credits.

Many future CPAs earn a graduate certificate or master's in accounting to meet the credit requirement. Another option is an accelerated bachelor's-to-master's accounting program, where you can complete two degrees in less time by applying graduate-level credit toward your bachelor's and master's degrees.

Learn more about accounting degrees in Arizona

Concentrations, Credits, and Course Acceptance

CPAs need 150 credits at the college level. But the Arizona requirements go beyond simply completing courses — you'll need to take specific courses to qualify.

As reported by the Arizona State Board of Accountancy, you need at least 36 credits in accounting, including at least 30 credits of upper-division coursework. That means you'll need to take a substantial number of accounting courses to qualify, which can include undergraduate and graduate-level courses. It's common for CPAs to major in accounting to help meet the credit requirements.

You'll also need to complete 30 credits of courses drawn from the following fields:

Other courses that are closely related to accounting, including data processing, ethics, and communication, can also count toward this requirement. You can appeal to the board if you've taken relevant courses not specifically listed.

Note that Arizona does not require any graduate-level courses to become a CPA. That means you do not have to earn a master's degree to become a CPA. However, graduate-level courses in accounting can give you a strong foundation for the CPA exam and professional practice.

Arizona Experience Requirements

Arizona CPAs need a minimum of 2,000 hours of experience to receive their CPA license. You can gain this experience before, during, and after passing the CPA exam.

What types of experience count? Arizona allows CPAs to count full-time, part-time, volunteer, and internship experience toward the requirement. However, the hours must provide relevant experience in the practice of accounting, including demonstrating critical inquiry and analysis of financial accounting information. Candidates for CPA licensure can complete the experience from anywhere, including working outside of the U.S.

As you complete experience hours, you'll need your supervisors to complete a Certificate of Experience (COE) demonstrating your qualifying experience. Those supervisors must either be CPAs or have education and experience similar to a CPA. If your supervisor isn't a CPA, you'll need to obtain a resume and job description to prove their expertise. And if you're self-employed, you'll need statements from clients attesting to your experience.

You'll submit all of your COEs to the board when you apply for your license.

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CPA Exam Requirements

Want to become a CPA? You'll need to take the Uniform CPA Examination, a four-part exam that tests your knowledge of public accounting. While candidates in every state need to pass this exam, Arizona has specific rules for exam eligibility and scheduling, discussed below. Check out our guide to the CPA exam for information about the exam itself.

Eligibility to Take the Exam

You don't have to wait until you have earned 150 credits to take the CPA exam to become an Arizona CPA. Once you've earned a bachelor's degree with at least 24 credits in accounting and 18 credits of related courses, you can schedule your first exam. That means you can work on your additional educational requirements while taking the CPA exam. However, you cannot start the process until after you graduate with a bachelor's degree.

Arizona has additional eligibility requirements for its CPA license that you should ensure that you meet before scheduling your exams:

Applying for and Scheduling the Exam

Once you meet the eligibility requirements, you'll submit an initial application to the Arizona State Board of Accountancy. As part of your application, you'll submit transcripts demonstrating that you meet the eligibility requirements for the CPA exam. You'll also pay a $100 fee to the board. If necessary, you can also submit a verification of name change or a disability accommodation statement.

This initial application should list the tests you plan to take during the six-month Notice to Schedule (NTS) time frame. You can apply for one or more tests with each application, however you only have a total of 18 months to pass the four parts.

The board will review your initial application. If you meet the requirements, the board will submit an Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). Next, you'll receive an invoice known as the payment coupon from NASBA, charging you testing fees, which vary depending on which part of the CPA exam you plan to take.

Once you've paid the fee, you'll receive your NTS, allowing you to schedule your exams through Prometric. You'll need to submit a re-examination application if you either do not schedule your exam or you fail a part of the exam.

After Passing the Exam

Passing the CPA exam is a significant milestone. But you'll need to pass one more test to become a CPA in Arizona. The state requires a passing score on an AICPA ethics exam managed by the Arizona Society of CPAs.

Once you pass all four parts of the CPA exam and the ethics exam, and meet Arizona's experience and education requirements, you can apply for a CPA license.

On your CPA license application, you'll also need to answer questions about your character and fitness. State law says that you must show that you have not "engaged in conduct that would constitute grounds for discipline, revocation, or suspension of a certificate."

Learn more about earning a CPA license across the U.S.

Maintaining Licensure

Every CPA in Arizona must renew their license every two years. If you're born in an even-numbered year, you'll renew in your birth month on even-numbered years, while those born in an odd-numbered year renew in their birth month on odd-numbered years.

You'll need to meet continuing professional education (CPE) requirements to renew your CPA license. In Arizona, that means completing 80 hours of CPE every two years. The following requirements apply to all CPAs regardless of where they're employed:

You'll pay a renewal fee of $300 every two years to renew your CPA license.

Arizona also offers reciprocity to CPAs licensed in another state that has substantially similar requirements as Arizona. You'll need to submit an application for licensure by reciprocity to take this route to an Arizona CPA license.

Questions About Arizona CPA Requirements

What are the requirements to become a CPA in Arizona?

You'll need to complete 150 credits of college-level coursework, including 36 credits in accounting, to become a CPA in Arizona. The state also requires passing scores on the CPA exam and 2,000 hours of professional experience.

How much is the CPA exam in Arizona?

You'll submit a $100 application fee to the Arizona State Board of Accountancy to take each part of the CPA exam, plus fees for the exam. However, you can take more than one exam in each six-month testing window, which can save you money.

How do you schedule the CPA exam in Arizona?

You'll submit an initial application to the Arizona State Board of Accountancy to schedule your first CPA exam in Arizona. After receiving approval from the state, you can schedule the exam.

What are the accounting CPE requirements for Arizona?

Arizona requires 80 hours of continuing professional education every two years to renew a CPA license. The requirements include CPEs in ethics, accounting, taxation, and auditing, with at least 16 hours of live classroom or webinar instruction.

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