Arizona CPA Exam and License Requirements

Publication Date :

11 May, 2023

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Arizona CPA Exam

Arizona CPA (Certified Public Accountant) License is accorded to accounting professionals who meet the state-specific CPA exam, education, and other requirements. The license validates a candidate’s competency and integrity in practicing the accounting profession as per the Arizona state laws.

The Arizona State Board of Accountancy (BOA) is the state's licensing and regulatory body for CPAs. It seeks to protect the public interest by ensuring the CPAs conduct themselves professionally. In addition, the board undertakes to establish guidelines for licensure.

Note that Arizona is a one-tier state. Applicants don’t bag any professional certificate after passing the Uniform CPA Exam. Alternately, they receive the CPA License only after satisfying all the qualifying preconditions. Besides, the U.S. province also administers the CPA Exam at international Prometric testing centers.

Known for its modest taxes, Arizona has a pro-business environment that fosters numerous possibilities for finance professionals. Being the highest accounting honor in the state, CPA must be the go-to certification for professionals aiming to improve their job prospects. So, let’s start by understanding the exam and license requirements for earning the Arizona CPA License.

Particulars	Requirements
Age	Minimum 18 years
U.S. Citizenship	Required
Arizona Residency	Not required
Social Security Number (SSN)	Required
CPA Exam Education Requirement	Baccalaureate degree
CPA Exam Requirement	75 points or more in each exam section
CPA License Education Requirement	Bachelor’s degree or higher with 150 semester hours
Experience Requirement for Licensure	Minimum 2,000 hours in accounting practice
Ethics Exam	Pass AICPA Professional Ethics Exam

Contents

Arizona CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Arizona CPA License Requirements

General Requirements
Education Requirements
Exam Requirements
Experience Requirements
Ethics Requirements
Reference Letter Requirement

Continuing Professional Education (CPE)

Arizona Exam Information & Resources

Arizona CPA Exam Requirements

The CPA Exam is a standardized set of four tests to be passed with a stipulated time period. It evaluates your expertise in practicing the profession as a new entrant. The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric undertake a 3-way partnership to deliver the examination.

Each section constitutes five testlets with a specific number of questions. The question format includes Multiple-choice Questions (MCQs), Task-based Simulations (TBSs), and Written Communication Tasks (WCTs). Each of the four sections tests candidates’ higher-order thinking skills to ensure they possess the qualifications to hold the license.

Financial Accounting & Reporting (FAR CPA Exam)
Regulation (REG CPA Exam)
Business Environment & Concepts (BEC CPA Exam)
Auditing & Attestation (AUD CPA Exam)

Arizona exam applicants must pass the licensure test by scoring a minimum of 75 points in each of the four CPA exam sections. Candidates must secure the passing grade in all sections within 18 months from when they sat for the first passed section.

Exam Sections	Duration	Passing Score	Testlets	Question Types	Weightage
AUD	4-hour	75 points	5	MCQs	50%
TBSs	50%
BEC	4-hour	75 points	5	MCQs	50%
TBSs	35%
WCTs	15%
FAR	4-hour	75 points	5	MCQs	50%
TBSs	50%
REG	4-hour	75 points	5	MCQs	50%
TBSs	50%

Eligibility Requirements

You must hold at least a baccalaureate degree from an accredited college or university with 120 semester hours accompanied by:

Minimum 24 semester hours of non-duplicative accounting courses with 12 hours of upper-level courses
Minimum 18 semester hours in related courses

Arizona CPA Exam & Education Requirements

Submit the exam application to Arizona BOA. Please visit the official website to know the complete process.

Fees

Both initial and re-exam candidates must pay the application fee to the Arizona State Board. At the same time, the examination fees are payable to NASBA via the NASBA payment coupon within the 90-day validity period.

Particulars	Examination Fees	First-time Applicant Fees	Re-exam Applicant Fees
Application Fee	-	$100	-
Registration Fee	-	-	$50
Exam sections	-	-	-
AUD	$226.15	-	-
BEC	$226.15	-	-
FAR	$226.15	-	-
REG	$226.15	$904.6	$904.6
Total Fees	$904.6	$1004.6	$954.6

The Notice-to-Schedule (NTS) expires six months after issuance. Thereby, candidates must only apply for the section(s) feasible to sit within the said duration.

Required Documents

You must complete the Transcript Request Form and send a copy to each academic institution you attended to obtain transcripts. On receiving them, do not unseal the envelope with transcripts and send them directly to the state board. The official electronic transcripts can also be sent directly by the institution to the BOA.

Arizona BOA requires you to submit the following documents.

Documents	Submission
Official School transcript(s)	Candidate or Academic Institution
Foreign Evaluation Report with Foreign Transcripts	NASBA International Evaluation Services (NIES)
Name Change Verification Form (if applicable)	Candidate
Disability Accommodation Statement (if applicable)	Candidate
Change of Address Form (if applicable)	Candidate

Arizona CPA License Requirements

Let’s view the Arizona CPA licensure requisites in detail.

As soon as you attain all qualifications, apply for the license through the Arizona state board. Ensure to attach the licensure fees ($100) and required documents. Refer to the official website for a detailed procedure.

General Requirements

Applicants must:

Be at least 18 years of age
Possess good moral character
Be a U.S. citizen

Education Requirements

Candidates must earn 150 semester hours with at least a baccalaureate degree from an accredited college or university, along with:

36 semester hours of accounting courses (non-duplicative) with:
- Minimum 30 hours of upper-level coursework (non-duplicative)
30 semester hours of related courses, including:
- Statistics
- Business administration
- Economics
- Computer science, information systems, or data processing
- Management
- Finance
- College algebra or more advanced mathematics
- Business law
- Advanced oral communication
- Advanced written communication
- General Ethics
- Marketing
- Other board-approved courses related to the accounting subject

Exam Requirements

CPA aspirants must complete the CPA Exam within the rolling 18-month period. It entails passing each of the four parts with at least 75 points on a scale of 0-99. Further information is specified in the Arizona Exam Requirements section.

Experience Requirements

Arizona CPA licensure applicants must obtain a minimum of 2000 hours of paid or unpaid accounting experience. They may gain the required employment before or after passing the Uniform CPA Exam. Any combination of part-time, full-time, internship, or volunteer is acceptable, provided that it meets the prerequisite.

The experience must include critical inquiry and evaluating financial accounting details (income statements, balance sheets, tax returns, and cash flow statements) and communicating the outputs to a third party.

Moreover, an active CPA or a professional with equivalent education and experience must supervise your work experience. A non-CPA supervisor must also attach a resume and job description to verify their experience and education.

Lastly, submit the Certificate of Experience (COE) duly signed by the supervisor, along with the application.

Ethics Requirements

You must take up and pass the “Professional Ethics: The AICPA’s Comprehensive Course (For Licensure)” exam with a score of 90% or beyond. Ensure to complete the examination within two years before applying for the license.

While attempting the ethics exam, candidates must mention that they are taking the exam for Arizona State Board Certification. They can order the ethics exam booklet through the Arizona Society of CPAs (ASCPA). The booklet details instructions for completing the test.

Here lie all the details.

Particulars	Details
Course Title	Professional Ethics: The AICPA’s Comprehensive Course (For Licensure)
Course Vendor	AICPA
Course Format	Self-Study
Exam Format	Online
MCQs
Open book
Current Pricing	ASCPA Members	$120
Non-ASCPA Members	$145
International Orders	Not Available
Maximum Attempts	3 (using the code provided in the ethics booklet)
Course Validity	1 year after the purchase
Passing Score	90%
When to take up the Exam?	Within 2 years immediately before submitting the licensure application
Key Topics	Conceptual Framework
Integrity, Objectivity, & Professional Conduct
AICPA Code of Professional Conduct
Independence Requirements
Ethics
Ethics Requirements from other regulators
Activities that disrepute the CPA profession

Reference Letter Requirements

Submit a reference letter dated and signed by either a CPA or a professional with likewise education and experience. In addition, the non-CPAs must add a job description and resume to denote the equivalence of their education and experience to a CPA.

Continuing Professional Education (CPE)

Arizona CPA Licenses are renewed biennially with 80 CPE credit hours. Please note that there are no pre-approved CPE programs of the Arizona BOA. The CPE programs must be formal professional courses that add to the professional competence of the licensees.

Check out all the information here.

Particulars	Details
License Renewal Date	Last business day of birth month (Biennially)
Odd or Even year based on birth year
CPE Reporting Period	First day of the month succeeding the birth month – Last business day of birth month (Biennially)
Odd or Even year based on the license expiration date
Total CPE hours required	80 hours (Biennially)
Ethics Requirement	4 hours	Minimum 1 hour in ethics related to the accounting practice, including AICPA Code of Professional Conduct
Minimum 1 hour in board statutes & administrative rules
Other Requirements	Business Law, Accounting, Taxation, Auditing, or Management Advisory Services	40 hours
Taxation, Accounting, or Auditing	16 hours
Interactive Webinar or Classroom Setting	16 hours
Credit Calculations	Instruction	Credit = Presentation plus Preparation.
Partial Credit	Acceptable subject to conditions
Published Materials	3,000 words = 2 credit hours
University/College	credit courses	1 semester hour = 15 CPE hours
1 quarter hour = 10 CPE hours
Non-credit courses	1 classroom hour = 1 qualifying hour
Credit Limitations	Computer Courses	Maximum 20 hours
Instruction	Maximum 40 hours
Maximum 40 hours for combined instructor & authorship credits
Published Materials	Maximum 20 hours
Fields of Study	Limitations on specific subject areas
Nano Learning	Maximum 4 hours per reporting period
Blended Learning	Live classroom or interactive webinar acceptable
Reciprocity	Licensee’s principal office in a state with CPE requirements	Meet state-specific CPE requirements
Licensee’s principal office in a state without CPE requirements	Meet Arizona CPE requirements

Undoubtedly, the accountancy sector has evolved and thrived over the last few decades. This unprecedented growth has intensified the need to secure the prestigious CPA title. Moreover, Arizona is a gold mine for aspiring CPAs as it houses several well-known accounting firms.

Arizona CPA aspirants must pay due attention to the state-specific exam and license requirements. In addition, they may subscribe to the AICPA, ASCPA, NASBA, or Arizona BOA newsletter for regular updates. Also, candidates can obtain ASCPA membership and enjoy plenty of benefits and discounts. Learn more about CPE Credits for CPA