CPA Exam Requirements – Arizona
Understanding CPA exam requirements in Arizona is essential for anyone looking to become a CPA. Candidates must complete specific accounting courses, including non-duplicative accounting courses and upper-level coursework, from an accredited institution. Additionally, passing an ethics exam is mandatory before earning your Arizona CPA license.
The Arizona State Board of Accountancy governs the CPA licensure process, including exam eligibility, education requirements, and licensing procedures. This guide will help you navigate the journey to licensure.
Table of Contents

CPA Exam Requirements Arizona – Overview | |
Educational Hours Required for Exam | 120 Semester Hours |
Educational Hours Required for Licensure | 150 Semester Hours |
Residency Required | Not required |
Degree Required | Bachelor’s |
Minimum Age | 18 |
Application Fee | $100.00 |
Additional Requirements | Arizona Board of Accountancy Site |
Uniform CPA Testing Eligibility
To be eligible to take the Arizona CPA exam, candidates must have at least a bachelor’s degree from an accredited institution. The degree must include hours of accounting and business courses, such as business law, taxation, and auditing. At least 24 semester hours of related courses in upper-level accounting must be completed.
According to the U.S. Department of Labor, demand for accounting professionals in Arizona is expected to grow by 21.6% from 2020 to 2030. Arizona does not have residency requirements, but it is essential that your coursework meets Arizona CPA requirements.
Gaining Relevant Work Experience
The State Board of Accountancy requires one to two years of relevant experience in accounting, auditing, taxation, or closely related fields. This internship experience can be paid or unpaid experience, but must be supervised by a licensed CPA and documented properly.
Approved work may include tasks in data processing, financial accounting information, and business administration. Courses in business law or consulting services are also beneficial. Experience must involve upper-level courses and a minimum of 24 semester hours of accounting.
Scheduling the Arizona CPA Exam
After submitting the initial application and receiving approval from the Arizona board, you will be issued a Notice to Schedule (NTS). This NTS is your authorization to test (ATT) and is valid for six months.
You can schedule your exam via Prometric online at www.prometric.com/CPA or by phone. Early scheduling is recommended. The CPA exam consists of four sections and can be taken in any order. Ensure your accounting education includes non-duplicative semester hours and business law to remain compliant.
Initial Exam Fee and Re-Exam Fee
The application fee for first-time applicants is $100. If you need to retake a section, the re-exam application fee is $50. Additional charges apply per section. Payments should be made to CPA Exam Services and may require a payment coupon.
- Initial application cost: $100
- Re-exam application fee: $50
- Exam Fee: $262.64 per section
Staying informed about fee updates via CPA Exam Services or the Arizona State Board website is recommended. Costs may also include consulting services, exam preparation materials, and continuing professional education (CPE requirements).
Arizona CPA License Requirements
To obtain your Arizona CPA license, you must:
- Complete 150 semester hours of related courses
- Pass the Uniform CPA Examination
- Pass an ethics-related exam (AICPA Ethics Exam with a score of at least 90%)
- Provide proof of relevant work experience
- Adhere to accountancy statutes, administrative rules, and the AICPA professional code
Concentrations, Credits, and Course Acceptance
A bachelor’s degree is required to sit for the exam, but 150 credits are needed for licensure. These can be earned through a standalone degree or a combined bachelor’s-to-master’s program. Relevant courses include financial statements, college algebra, and critical inquiry.
Courses from any accredited institution will be reviewed, and quarter hours are converted appropriately. Coursework should include accounting, auditing, taxation, business law, and other courses such as advanced mathematics and information systems.
Retaining Licensure and Certification
To maintain your CPA license, Arizona CPAs must complete continuing professional education (CPE) and abide by professional conduct standards. This includes:
- Adherence to administrative rules and professional ethics
- Renewing licensure based on birth month
- Remaining current with Arizona CPA exam fees
- Keeping up with financial accounting information and current practice of accounting standards
Membership in the Arizona Society of CPAs is optional but helpful for accessing resources and updates from board staff.
Exam and Licensure Requirements FAQ’s
Who Can Take the Arizona CPA Licensure Exam? Candidates who:
- Hold a bachelor’s degree from an accredited institution
- Have completed 150 semester hours of related coursework
- Have taken auditing, taxation, business law, and other related courses
- Submit their documents electronically to contact NASBA or the Arizona board
All candidates must receive a passing score on all four sections of the Uniform CPA Exam and the ethics exam before applying for licensure.
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, Suite 165 Phoenix, AZ 85007
Phone: (602) 364-0804 Fax: (602) 364-0903
Email: info@azaccountancy.gov
Web: www.azaccountancy.gov
Application Form: Arizona CPA Application Form
Following these CPA requirements ensures you are well-prepared to launch a successful career in the accounting profession and maintain your CPA licensure in Arizona.
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