Arizona CPA Requirements: Your Guide to Certification
Introduction
Arizona offers unique standards for those pursuing the Certified Public Accountant (CPA) credential. Understanding these specific requirements is crucial for anyone aspiring to become a CPA in Arizona. This guide outlines the state’s criteria for CPA exam eligibility and licensure.
Educational and Professional Requirements
To qualify for the CPA exam in Arizona, candidates must meet these educational criteria:
Pre-Exam Education: A bachelor's degree from an accredited institution is required, including 24 semester hours in accounting (12 of which must be upper-level) and 18 hours in business-related subjects.
Licensure Education: Candidates must complete 150 semester hours for licensure, with at least 36 semester hours in accounting and 30 hours in related subjects.
CPA Exam and Licensing Process
Exam Score Requirement: A minimum score of 75 is required for each section of the CPA exam.
Work Experience: Candidates need 2,000 hours of accounting-related work experience, which can be obtained before, during, or after passing the CPA exam.
Ethics Exam: Passing the AICPA ethics exam with a score of 90% is required for licensure.
Additional Requirements: Candidates must submit at least five letters of recommendation to the state board.
Licensing Fees and Renewal
Application and Exam Fees: The initial application fee is $100, with each exam section costing $238.15. The total exam fees amount to $1,052.60.
Licensing Fee: Approximately $100, with a biennial registration reduced to $275 from July 1, 2020, to June 30, 2024.
License Renewal: CPA licenses in Arizona are renewed every two years, based on the licensee's birth year, with a biennial fee of $300.
Continuing Education
CPAs in Arizona are required to complete 80 hours of Continuing Professional Education (CPE) every two years. This includes:
16 hours in a classroom or interactive webinar.
40 hours in accounting, auditing, taxation, business law, or consulting services, with 16 hours dedicated to accounting, auditing, and taxation.
4 hours of ethics training, covering AICPA's Code of Professional Conduct and Arizona's administrative laws and rules.
International CPA Examination Program
Arizona participates in the NASBA International CPA Examination Program, allowing non-U.S. candidates to take the uniform CPA Exam.
Applying for the CPA Exam in Arizona
Submit CPA Exam Application: Apply through the Arizona Board of Accountancy or NASBA’s website. Ensure your transcripts are sent directly from your school or university.
Authorization to Test (ATT): Issued by the Arizona Board of Accountancy upon approval of your application.
Notice to Schedule (NTS): Delivered within three to six weeks of applying. This is essential for scheduling your exam.
Schedule Exam with Prometric: Use your NTS to schedule the CPA Exam, available year-round.
Conclusion
Becoming a CPA in Arizona involves meeting specific educational and professional standards, passing the CPA exam and ethics exam, and completing work experience requirements. With diligent preparation and understanding of these unique requirements, candidates can successfully navigate the path to CPA certification in Arizona.