- At least 18 years old
- US citizenship NOT required
- State residency NOT required
- need 150 hours to be granted certificate but do not need 150 to sit for exam
- bachelor’s degree or higher
- must complete 24 accounting semester hours
- 12 hours in intermediate or advanced accounting and 18 semester hours of related courses
- 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
*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
- One year of experience in the office of a CPA or public accountant within government or industry.
- 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.
- 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
- Pass all 4 sections of the CPA exam with a score of 75 or higher
- Pass the CPA ethics exam administered by the AICPA
- Pay the $100 certification fee
- Submit all required paperwork
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