[2023] Arizona CPA Exam and License Requirements [IMPORTANT!]

Want to become a CPA in Arizona? The requirements can be a bit confusing to navigate so I put together this guide to help you navigate the entire process! If you’re just starting your research into getting your CPA license in AZ then I suggest going from start to finish. Otherwise, feel free to skip ahead to any section you’d like to know a little bit more about!

7 Simple Steps to Becoming a CPA in Arizona

Meet the Eligibility Requirements for the CPA Exam

Here are the basic age and citizenship requirements to sit for the CPA exam in Arizona.

  • Minimum age requirement?: 18
  • US citizenship required?: No, but Statement of Citizenship and Alien Status form required
  • Arizona residency required?: No
  • Minimum level of education required: See next section
  • Valid Social Security Number (SSN)* required?: Yes

*An Individual Taxpayer Identification Number (ITIN) may also be provided

Fulfill the AZ CPA Education Requirements

In Arizona you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!

Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:

Requirements to sit for the CPA Exam:

  • Have at least a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent

  • At least 24 semester (or 36 quarter) hours of non-duplicative accounting courses, including at least 12 semester (or 18 quarter) hours of upper-level courses

    • “Upper level courses” means a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principles of accounting or similar introductory accounting courses.

  • At least 18 semester (or 27 quarter) hours of related courses in the following subjects:

    • Advanced oral communication
    • Advanced written communication
    • Business administration
    • Business law
    • College algebra (or more advanced mathematics)
    • Computer science (including information systems or data processing)
    • Economics
    • Finance
    • General ethics
    • Management
    • Marketing
    • Statistics
    • Other courses closely related to accounting considered satisfactory to the board

Requirements to obtain your CPA license:

  • Have at least a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent

  • Have at least 150 total semester (or 225 quarter) hours

  • At least 36 semester (or 54 quarter) hours of non-duplicative accounting courses, including at least 30 semester (or 45 quarter) hours of upper-level courses

    • “Upper level courses” means a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principles of accounting or similar introductory accounting courses.

  • At least 30 semester (or 45 quarter) hours of related courses in the following subjects:

    • Advanced oral communication
    • Advanced written communication
    • Business administration
    • Business law
    • College algebra (or more advanced mathematics)
    • Computer science (including information systems or data processing)
    • Economics
    • Finance
    • General ethics
    • Management
    • Marketing
    • Statistics
    • Other courses closely related to accounting considered satisfactory to the board

Apply to Sit for the CPA Exam and Pay the Exam Fees

Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.

The cost to apply and register for all four parts of the CPA Exam in Arizona are as follows:


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*Arizona‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a $50 re-examination fee plus the associated exam section fees above will apply.

Study for, and PASS the CPA Exam!

Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.

Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?

By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.

The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.

As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!

You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.

If you still can’t decide which course is best, send me an email and I’ll personally help you!

AZ CPA Work Experience Requirements

In addition to the education requirements discussed above, the Arizona State Board of Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing:

  • You must have at least 2,000 hours of qualifying accounting experience under a licensed CPA.
  • Experience can be obtained either before or after passing the CPA exam.
  • Experience can be any combination of full-time, part-time, volunteer, or internship as long as it meets the 2,000 hour rule.
  • Experience can be obtained through self-employment or under a non-CPA, but additional documentation requirements apply.

Qualifying accounting experience is defined as “sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.”

Pass the Ethics Exam

The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.

You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.

The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.

Pro-tip: When ordering the AICPA exam, be sure to let them know you’re taking the exam for your Arizona State Board certification. That way when you pass, the AICPA will notify the Arizona State Board of your passing score.

Get Your CPA License!

Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!

Arizona’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:

*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150 rule, did not have at least 30 semester hours in upper level accounting courses, etc.).

Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license!

Be sure to check out the resources I’ve included below to help you during the application and licensing process.

Additional Resources and Information

CPA Exam Application Forms

Certification Application Forms

More info and FAQ on the CPA Exam in Arizona

More info and FAQ on Certification in Arizona

Arizona Administrative Code

Contact Information

Arizona State Board of Accountancy

Office Address

Arizona State Board of Accountancy

100 N. 15th Avenue, Suite 165

Phoenix, AZ 85007

Email: info@azaccountancy.gov

Phone: (602) 364-0804

Fax: (602) 364-0903

Additional Organizations

NASBA

Arizona Society of CPAs

Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.

To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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