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Arizona CPA Exam Requirements


For Candidates in Arizona that have not Taken the Uniform CPA Exam

The Arizona State Board of Accountancy consists of seven board members appointed by the Governor of the state to serve a five-year term. Five of the board members are CPA’s and two are public members. The Board is responsible for ensuring that all CPA’s practicing in the state meet Arizona’s state licensing standards.

Education Requirements

Arizona CPA exam candidates are NOT required to have the full 150 semester hours of college credit.

Exam candidates must hold a bachelor’s degree (120 semester hours) from an accredited college or university that includes:

  • A minimum of 24 semester hours of accounting credit
    • At least 12 of these hours must be upper division courses
  • 18 semester hours of related courses
    • Examples of these courses are: business administration, statistics, computer science, business law, economics, finance, advanced mathematics, ethics, communication (written or oral), and marketing

General Requirements

  • Be at least 18 years old
  • There is NO citizenship or state residency requirement for taking the CPA Exam in Arizona

Fee Requirements

  • An application fee of $100 paid directly to the Arizona State Board of Accountancy
  • The examination fees will be paid directly to the National Association of State Boards of Accountancy (NASBA):
    • Auditing and Attestation (AUD) – $190.35
    • Business Environment and Concepts (BEC) – $171.25
    • Financial Accounting and Reporting (FAR) – $190.35
    • Regulation (REG) – $171.25

Prometric test centers in Arizona are located in:

  • Tempe
  • Phoenix (2 locations)
  • Flagstaff
  • Tucson

Already passed the CPA Exam and looking for additional licensing requirements in Arizona? – Click Here