Arizona CPA Exam and License Requirements
Last Updated :
21 Aug, 2024
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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 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
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
Arizona Exam Information & Resources
1. Arizona State Board of Accountancy (https://www.azaccountancy.gov/)
100 N. 15th Avenue, Suite 165
Phoenix, AZ 85007
info@azaccountancy.gov
Ph: (602) 364-0804
Fax: (602) 364-0903
2. Arizona Society of CPAs (https://www.ascpa.com/)
4801 E. Washington St. Suite 180 Phoenix, AZ 85034
Ph: (602) 252-4144
AZ Toll-Free: (888) 237-0700
Fax: (602) 252-1511
3. NASBA (https://nasba.org/)
150 Fourth Ave. North
Suite 700
Nashville, TN 37219-2417
Ph: 615-880-4200
Fax: 615-880-4290
4. AICPA (https://www.aicpa.org/)
220 Leigh Farm Road
Durham, NC 27707-8110
Ph: 888.777.7077
Fax: 800.362.5066
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