A CPA is a certified public accountant who is licensed by a state board of accountancy.
To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.
The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.
| Arizona CPA licensure Requirements – Overview | |
| Educational Hours Required for Licensure | 150 Semester Hours |
| Residency Required | U.S. citizen or legal resident |
| Degree Required | Bachelor’s or Master’s |
| Minimum Age | 18 |
| Application Fee | $100.00 |
| Additional Requirements | Arizona Board of Accountancy Site |
Educational Hours Required for licensure
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Arizona CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Arizona.
MINIMUM QUALIFICATIONS TO RECEIVE CERTIFICATION IN ARIZONA (INACTIVE STATUS)
- Passes the uniform certified public accountant examination and has never been certified, registered or licensed as a certified public accountant.
- A total of 150 Semester hours, including a bachelor's or higher degree.
- At least 36 semester hours are non duplicative accounting courses of which at least 30 semester hours are upper-level courses.
- At least 30 semester hours are related courses.
- At least two thousand hours of paid or unpaid experience, either before or after passing all sections of the uniform certified public accountant examination
MINIMUM QUALIFICATIONS TO RECEIVE A PERMIT TO PRACTICE ( ACTIVE STATUS ) AFTER CERTIFICATION
A. The applicant has been employed as a certified public accountant in the practice of accounting for at least three years and has completed at least one hundred fifty semester hours of education that includes both of the following:
- (i) At least twenty-four semester hours of non-duplicative accounting courses, of which twelve semester hours are upper-level courses.
- (ii) At least eighteen semester hours in related courses.
OR
B. The applicant has been employed as a certified public accountant in the practice of accounting for at least five of the ten preceding years and has completed both of the following:
- (i) At least twenty-four semester hours of non-duplicative accounting courses, of which twelve semester hours are upper-level courses.
- (ii) At least eighteen semester hours in related courses.
Minimum age required
Applicant must be 18 years of age and a citizen of the United States or legally present in the United States.
Professional Ethics
Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant's continuing professional educational course “Professional Ethics: The AICPA's Comprehensive Course On-Demand (For Licensure).”
Fees
$100 for the individual application and $100 for firm annual permit.
Work Experience
The candidate will have 36 months from the time all test sections are passed to obtain a total of 150 semester hours or 225 quarter hours of post secondary education that must include
- 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level
- 27 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level.
- A reciprocal certificate based on a certificate issued by another state may be issued without examination to an applicant who meets the qualifications.
A firm license process
Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.
Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.
Additional Information
While we do our best to keep all of this information up to date you are welcome to visit and or contact that Arizona Board of Accountancy with any other questions you might have.
Arizona State Board of Public Accountancy
Address: 100 N. 15th Avenue, Suite 165
Phoenix, Arizona 85007
Phone: (602) 364-0804
Fax: (602) 364-0903
Email: info@azaccountancy.gov
Web: www.azaccountancy.gov
CPA Certification form: Arizona CPA Certification Form
Annual Registration form: Arizona Annual Registration Form