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AZCPA Requirements 2026Updated July 27, 2026

Arizona CPA Requirements

Everything you need to become a CPA in Arizona

120/150
Credit Hours*
1
Year Experience
$100
License Fee
80
CPE Hours/2 Years

Key Facts

  • ✓SB 1181 creates a 120-credit + 2 years experience pathway, effective January 1, 2027
  • ✓150-credit pathway with 1 year experience preserved
  • ✓36 accounting credits needed
  • ✓80 hours of CPE required every 2 years

*Arizona offers a 120-credit pathway (SB 1181) with additional experience requirements. Effective January 1, 2027. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits36(for licensure)
Business Credits30(for licensure)
Additional Requirements:
  • •Must include courses in auditing, tax, and financial accounting
Arizona offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA (any U.S. jurisdiction)
Acceptable Experience Types:
  • ✓Public accounting
  • ✓Private industry
  • ✓Government

Exam Eligibility

Education to SitBachelor's degree with 24 non-duplicative accounting credits, of which 12 must be upper-level, and 18 credits in related courses
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit18
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes

Licensing & CPE

Initial License Fee$100
Renewal Fee$300
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Arizona requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 36 for full licensure. Business credits: 18 to sit, 30 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • •150 semester hours with 36 accounting credits
  • •1 year (2,000 hours) of supervised experience
  • •Preserved alongside the new bachelor + 2 year pathway
EnactedSB 1181

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2027

  • •Bachelor's degree with accounting concentration
  • •2 years of supervised experience
  • •Includes individual mobility provisions for out-of-state CPAs
  • •Signed by Gov. Katie Hobbs in early April 2026
  • •Effective January 1, 2027

Arizona State Board of Accountancy

Arizona State Board of Accountancy

Visit Official Website(opens in new tab)
(602) 364-0804
info@azaccountancy.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Arizona State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Arizona CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$100
Renewal Fee
$300 every 2 years
Full CPE GuideEstimate Total CPA Cost

Frequently Asked Questions

Arizona requires 36 semester hours of accounting coursework, which must include courses in auditing, taxation, and financial accounting.

Education Programs for Arizona

15 programs meet CPA education requirements in Arizona. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Arizona? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

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