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Arizona's landscape         Toroweap Point on the north rim of the Grand Canyon





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Pursuant to A.R.S. §§ 32-721(C)(2) and (3), the Board may issue a certificate of reciprocity if the applicant is not able to qualify for reciprocity by substantial equivalency unless the applicant has had a certificate issued by the Arizona board that expired, was relinquished or revoked and must apply for certification through the reinstatement process. Each statutory subsection is specifically delineated to assist the candidate in reviewing their specific requirements.

  Application for Arizona CPA Certificate, Certification by Reciprocity Form

Certification by Reciprocity - Checklist

The tables below list qualifications required for Certification by Reciprocity. It states the additional materials, forms and fees that are necessary to complete your application.

There are some variations in the education and experience requirements where your experience may be able to offset your educational requirements. These differences are delineated in the table below labeled Specific Application Requirements, Subsections - (C)(2)(a), (C)(2)(b) and (C)(3). However, there are also common application requirements as detailed below.
 
 

Common Application Requirements
Applicable to All Subsections of A.R.S. § 32-721(A)

 
 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.

 Exam Qualifications
  • Must have passed the Uniform CPA Exam
The applicant must contact the jurisdiction where they passed the Uniform CPA Exam and secure and provide proof of successful completion of the exam.
a helpful hint Helpful Hints - Grades never expire.

 License Verification
  • Must show proof of all CPA licenses held.
A.A.C. R4-1-341(A)(3)(b) requires an applicant to provide license verification from each jurisdiction in which the applicant has ever been issued a certificate as a CPA.

Status Confirmation of Certified Public Accountant 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


Specific Application Requirements By Statutory Subsection
A.R.S. § 32-721(C)(2)(a) Qualifications
 Education Qualifications
  • Baccalaureate or higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution

  • 150 semester hours

  • 24 non duplicative semester hours of accounting courses, 12 hours of which must be upper division

  • 18 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 - 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. It must be a course-by-course evaluation. Educational Credential Evaluators can perform this evaluation for you and they can be contacted via the web at www.ece.org.

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

Transcript Request Form

 Experience Qualifications
  • Three years in the office of a CPA, private industry, or government 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) verifying they have 3 years of experience. If the signer is not a CPA, they must attach a resume and a job description to the COE to verify their accounting education and experience is similar to 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 - If you are applying as a self-employed candidate, you will need to submit a detailed signed and dated self-employment statement. In addition, you will need to submit three signed/dated client letters in sealed envelopes.

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 License Verification Form

 
A.R.S. § 32-721(C)(2)(b) Qualifications
 Education Qualifications
  • Baccalaureate or higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution

  • 24 non duplicative semester hours of accounting courses, 12 of which must be upper division

  • 18 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 - 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. It must be a course-by-course evaluation. Educational Credential Evaluators can perform this evaluation for you and they can be contacted via the web at www.ece.org.

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

Transcript Request Form

 Experience Qualifications
  • Five of the last ten years in the office of a CPA, private industry, or government 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) verifying they have 5 of the last 10 years of experience in the practice of accounting. If the signer is not a CPA, they must attach a resume and a job description to the COE to verify their accounting education and experience is simular to a CPA.

The COE must be submitted in a sealed envelope as part of your application packet but 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 - If you are applying as a self-employed candidate, you will need to submit a detailed signed and dated self-employment statement. In addition, you will need to submit three signed/dated client letters in sealed envelopes.

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 License Verification Form

 
A.R.S. § 32-721(C)(3) Qualifications
 Education Qualifications
  • Not applicable

 

 Experience Qualifications
  • Ten of the last fifteen years in the office of a CPA, private industry, or government 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) verifying they have 10 of the last 15 years of experience in the practice of accounting. If the signer is not a CPA, they must attach a resume and a job description to the COE to verify their accounting education and experience is similar to a CPA.

The COE must be submitted in a sealed envelope as part of your application packet but 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 - If you are applying as a self-employed candidate, you will need to submit a detailed signed and dated self-employment statement. In addition, you will need to submit three signed/dated client letters in sealed envelopes.

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 License Verification Form