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Pursuant to A.R.S. §§ 32-724 and 32-726 (C)(D)(E)(F), the Board may issue a certificate of reciprocity if the applicant is not able to qualify for substantial equivalency. Each statutory subsection of A.R.S. § 32-726 is broken down by its subsection letter 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 lists qualifications that are 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 - F. However, there are also common application requirements as detailed below.
 
 

Common Application Requirements
(Applicable to All Subsections of A.R.S. § 32-726)
 
 Character and Fitness Qualifications
  • At least 18 years of age

  • Good moral character

  • Has not engaged in conduct that would constitute grounds for discipline
 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. R4-1-342(B)(1)(d) requires an applicant to provide license verification in a sealed envelope 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. §§ 1-501 and 41-1080 require, 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. § 32-726, Subsection C Qualifications
 A.R.S. § 32-726, Subsection C - Education Qualifications
  • 150 semester hours from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution

  • 36 semester hours of accounting courses of which 30 semester hours must be upper level

  • 30 semester hours of related courses
 A.R.S. § 32-721(B)(2) requires that you 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 and 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
 A.R.S. § 32-726, Subsection C - Experience Qualifications
  • One year 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 applying under subsection A.R.S. § 32-726(C) 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 education and experience to the COE.

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.

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 License Verification Form
 
A.R.S. § 32-726, Subsection D Qualifications
 A.R.S. § 32-726, Subsection D - Education Qualifications
  • 150 semester hours from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution

  • 24 semester hours of accounting courses

  • 18 semester hours of related courses
 A.R.S. § 32-721(B)(2) requires that you 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
 A.R.S. § 32-726, Subsection D - 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 applying under subsection A.R.S. § 32-726(D) 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 verify their education and experience to the COE.

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.

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 License Verification Form

 
A.R.S. § 32-726, Subsection E Qualifications
 A.R.S. § 32-726, Subsection E - Education Qualifications
  • Baccalaureate or higher degree from accredited institution or a college or university maintaining standards comparable to those of an accredited institution

  • 24 semester hours of accounting courses

  • 18 semester hours of related courses
 A.R.S. § 32-721(B)(2) requires that you 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
 A.R.S. § 32-726, Subsection E - 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 applying under subsection A.R.S. § 32-726(E) 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 verify their education and experience to the COE.

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.

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 License Verification Form

 
A.R.S. § 32-726, Subsection F Qualifications
 A.R.S. § 32-726, Subsection F - Education Qualifications
  • Not applicable

  
 A.R.S. § 32-726, Subsection F - 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 applying under subsection A.R.S. § 32-726(F) 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 verify their education and experience to the COE.

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.

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 License Verification Form