CPA Licensing Requirements in Arizona


For Candidates in Arizona who have Passed the Uniform CPA Exam

Experience Requirement

2,000 hours of experience completed under a licensed CPA or a supervisor that has equivalent experience and education to a CPA

Education Requirement

  • 150 semester hours from a college or university and a bachelor’s degree
  • 36 semester hours of accounting courses, at least 30 of which must be upper division courses
  • 30 semester hours of related courses

Ethics Exam Requirement

In order to become licensed, you must pass the AICPA ethics examination with at least a 90%.

Fee Requirements

$100 application fee

Continuing Professional Education Requirements

The state of Arizona requires that CPA licenses be renewed every two years. If you were born in an even numbered year, you will renew your license in your birth month of even numbered years. If you were born in an odd number year, you will renew your license in your birth month of odd numbered years.

Arizona’s CPE requirements for each renewal period:

  • 80 hours of CPE
    • At least 16 hours of classroom or live webinar teaching
    • At least 40 hours in accounting, auditing, taxation, business law, or consulting
      • 16 of those hours must be in the subject areas of accounting, auditing, or taxation
  • 4 hours of ethics specific to the state of Arizona, with at least one hour of each of these:
    • Ethics in accounting from the American Institute of Certified Public Accountants Professional Code of Conduct
    • Ethics concerning the Arizona State Board of Accountancy statutes and administrative rules
  • Pay a $300 registration fee

CPE credit hours are equal to 50 minutes of instruction.