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Pursuant to A.R.S. § 32-721(A) and (B), those certification candidates who have passed the Uniform CPA Exam in Arizona or another jurisdiction can apply for Certification by Exam or Grade Transfer.

  Application for Arizona CPA Certificate, Certification by Exam Form

Certification by Exam - Checklist

The table below lists six qualifications required for Certification by Examination or Grade Transfer. It states the additional materials, forms and fees that are necessary to complete your application.
 
 
 Character and Fitness Qualifications
  • At least 18 years of age

  • Is of good moral character

  • Has not engaged in conduct that would constitute grounds for discipline, revocation or suspension of a certificate or other disciplinary action pursuant to A.R.S. § 32-741
Birth data and professional fitness questions are part of the application. As a part of evaluating moral character, the following must be submitted in addition to your application.

Reference Letter – One signed and dated reference letter from an actively licensed CPA must be submitted with your application.

 Exam Qualifications
  • Must have passed the Uniform CPA Exam
This is covered as part of the application and there are no additional forms required.
a helpful hint Helpful Hints - Grades never expire.

 Education Qualifications
  • Baccalaureate degree or higher degree and 150 semester hours from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution

  • 36 semester hours of non duplicative accounting courses of which 30 semester hours must be upper division

  • 30 semester hours of related courses
You must present satisfactory evidence of your education. Only original and sealed transcripts signed by the Registrar’s Office are accepted. You may want to request an unofficial copy of your transcript(s) for your records so you can have a copy of what will be submitted with your application.
a helpful hint Helpful Hints - Transcripts on File: If you have applied to take the Uniform CPA Examination in Arizona within the past 5 years, the transcripts provided with your exam application will be on file. However, the transcripts on file may need to be supplemented with additional transcripts as the education requirements for certification are more rigorous than those for exam.
a helpful hint Helpful Hints - Transfer Credit: If you have any courses that have been transferred from another institution and you need those hours to count toward fulfilling your accounting or related hour requirements rather than your 150 hour requirement, please be sure that those hours are represented on an original transcript from the issuing college/university.
a helpful hint Helpful Hints - Foreign Education: Credit for education outside the United States must be submitted to a professional credit evaluator and must be evaluated course-by-course. The candidate is free to use any foreign transcript evaluation service of his/her choosing as long as the organization is a member of either the National Association of Credential Evaluation Services (NACES) or the Association of International Credential Evaluators (AICE). Only course-by-course evaluations by NACES or AICE members will be accepted.

Please use the following Transcript Request Form to obtain an official copy of your transcript(s):

Transcript Request Form

 Experience Qualifications
  • 2,000 hours of paid or unpaid experience that has exposed the applicant to and provided the applicant with experience in the practice of accounting.
In order to provide proof of experience, candidates are asked to have either a CPA or an individual who has education and experience equivalent to a CPA fill out a Certificate of Experience (COE). If the signer is not a CPA, they must attach a resume and a job description to verify their accounting education and experience is similar to that of a CPA.

The COE must be submitted as part of your application packet. The signer is allowed to provide you a copy per your request so you have the same information that the Board will have.
a helpful hint Helpful Hints - You may not use self-employment to meet your experience qualifications.

Certificate of Experience Form

The Board must affirm that CPA signers of COEs are actually licensed. In order to achieve this, candidates must send a Request for Supervisor License Verification to the state in which the CPA is licensed and the results should be included with your application.

Request for Supervisor Licensure Verification Form

 Ethics Qualifications
  • Proof of a passing score (90% or higher) on an examination in professional ethics given by the AICPA within the two years immediately preceding submission of the application for certification.
A.A.C. R4-1-341(A)(2)(d) requires that candidates for certification provide proof of a passing score (90% or better) on an examination in professional ethics within two years immediately preceding submission of the application for certification. The AICPA offers the ethics exam.
a helpful hint Helpful Hints - When taking the ethics exam, which is managed by the Arizona Society of CPAs, specify you are taking it for the Arizona State Board certification. Upon completion of the exam, a notification will be mailed by the AICPA to the Arizona Board office.

ASCPA Professional Ethics for CPAs Order Form

 Other Qualifications
 

A.R.S. § 41-1080 requires, in general, that a person applying for a license must submit documentation to the licensing agency that satisfactorily demonstrates that the applicant is lawfully present in the United States.

Arizona Statement of Citizenship and Alien Status for State Public Benefits Form

 Application Fee
 

$100 payable to the Arizona State Board of Accountancy