Arizona CPA Exam & License Requirements

Updated: September 15, 2021 You’re our #1 priority.
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In Arizona a non-CPA supervisor is allowed to endorse a CPA license application. CPA candidates may sit for the exam before they graduate as long as they are within 18 semester hours of graduating and meeting the 150 semester hour requirement.To be eligible to sit for the cpa exam students must first fulfill these qualifications and education requirements:

  1. At least 18 years old
  2. US citizenship NOT required
  3. State residency NOT required

Education Requirements

  1. need 150 hours to be granted certificate but do not need 150 to sit for exam
  2. bachelor’s degree or higher
  3. must complete 24 accounting semester hours
  4. 12 hours in intermediate or advanced accounting and 18 semester hours of related courses
  5. to be granted certification, minimum of 36 semester hours in accounting courses, of which at least 30 are upper level and at least 30 semester hours are related courses

Arizona Exam Fees

The cost to take all four sections of the CPA exam in Arizona is $743 plus the initial $100 application fee. The re-examination application fee is only $50 plus the exam fees.

*Important Note: You should not apply and pay for exam sections that will not be taken within six months because Alabama’s “Notice to Schedule” expires six months after issuance.

AZ CPA License Requirements

  1. One year of experience in the office of a CPA or public accountant within government or industry.
  2. If your supervisor is not a certified CPA in Arizona, a Supervisor Verification Form needs to be sent to their licensing state, and returned to ASBA. See the FAQ link below.
  3. If your supervisor is not a licensed CPA, they must attach a resume and a job description to verify they have the education and experience to oversee a potential CPA candidate. One way of establishing competency for verifying CPAs not certified in Arizona is to provide signed and dated letters form 3 clients.

Additional CPA Requirements

In addition to the above requirements, there are a few more in order to obtain a CPA license:

  1. Pass all 4 sections of the CPA exam with a score of 75 or higher
  2. Pass the CPA ethics exam administered by the AICPA
  3. Pay the $100 certification fee
  4. Submit all required paperwork

For more information please visit:

  1. Arizona CPA exam FAQ
  2. Arizona State Board of Accountancy


Arizona State Board of Accountancy
100 N. 15th Avenue, Room 165
Phoenix, AZ 85007

Phone: 602-364-0804

What’s Next?

Now that you have started the CPA exam application process, your next step is to find the right CPA review course that best fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!