|Education Requirements||Other Requirements|
|Hours Required for Exam: Bachelor’s degree or higher from a regionally accredited college or university with at least 24 hours in accounting courses and 18 hours in related courses.||Residency Requirements: None|
|Hours Required for Licensure: Bachelor’s degree or higher with a minimum of 150 semester hours consisting of 36 semester hours in accounting courses, of which at least 30 are upper level, and at least 30 semester hours are related
|Minimum Age: 18|
|Degree Required: Bachelor's||Application Fee: $100 for first-time exam applicants and $50 for re-examination applicants. $100 for CPA license applicants.|
|Additional Requirements: An ethics exam is required for licensure.||Additional Notes: In order to be eligible for a CPA license, candidates must complete one year of service (1,500 hours) working in an office of a certified public accountant or public accountant.|
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 state’s requirements and qualifications. Each state has its own set of eligibility requirements
for the CPA exam, which should not be confused with licensing requirements.
In order to sit for the CPA Exam in Arizona, candidates must meet the educational requirements at the time of application. Once a candidate can demonstrate that they meet the educational requirements to sit for the CPA Exam, they can apply through the
Arizona State Board of Accountancy. Candidates should submit a current application form available online along with their $100 check payable to the Arizona
State Board of Accountancy. Candidates must also send official transcripts, which must remain in a sealed envelope from the college or university.
Arizona has different application fees for first-time and re-exam candidates. First-time candidates are defined as candidates who have never applied to take the Uniform CPA Examination in Arizona or in any other jurisdiction. Re-exam applications can
only be completed by those who have previously applied and been approved through the Arizona State Board of Accountancy. Candidates who have applied to take the exam in another jurisdiction can continue to reapply through that jurisdiction
to complete the exam even though they have relocated to Arizona. They can then choose a Prometric testing center in Arizona to sit for the exam.
In order to apply to sit for the exam, candidates must complete and submit an application form and send it along with the appropriate fee ($100 for first-time candidates and $50 for re-exam candidates) and college transcripts to the Arizona State Board
of Accountancy. Once the board has received and processed a complete application, the candidate will receive an Authorization to Test (ATT). First-time candidates should allow 45-60 days for application processing. Re-exam applications are
normally processed within 24 hours of receipt. Any changes made to the exam section(s) listed on the ATT once it has been processed by the National Association of State Boards of Accountancy (NASBA) will result in the original fee being forfeited.
Candidates must then submit an application cancellation form, a re-exam application and a $50 re-exam fee for the correct section(s).
The ATT will list the exam fees that must be paid directly to NASBA based on the section(s) the candidate registered for. Once NASBA receives payment, the candidate will receive a Notice to Schedule (NTS). Candidates can contact Prometric to schedule
their examination section(s) once they receive the NTS. Once an NTS has been issued, candidates have six months in which to schedule and take the approved examination section(s). After six months, the NTS expires and the candidate must re-apply
and must reschedule the exam(s). Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:
In addition to application fees paid to the Arizona State Board of Accountancy at the time of application, candidates must also pay exam section fees directly to NASBA as follows:
Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.
See When are CPA Exam Scores Released for more CPA Exam Results information.
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