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Desert sunset with Monsoon storm approaching in Arizona
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Pursuant to A.R.S. §§ 32-724 and 32-726(B), the Board may issue a certificate of
reciprocity to the holder of a certificate or license issued by another jurisdiction
if that jurisdiction is substantially equivalent to Arizona.
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List of Substantial Equivalent States
Application for Arizona CPA Certificate, Reciprocity based on Substantial Equivalency Form
Certification by Reciprocity by Substantial Equivalency - Checklist
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The table below lists three qualifications that are required for Certification by
Substantial Equivalency. It states the additional materials, forms and fees
that are necessary to complete your application. |
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Character and Fitness Qualifications |
- At least 18 years of age
- Good moral character
- Has not engaged in conduct that would constitute grounds for discipline
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Birth data and professional fitness questions are part of the application.
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License Verification from Substantially Equivalent State Qualifications |
- Current and active license from a substantially equivalent state
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R4-1-342 requires a license verification from each jurisdiction in which the applicant
has ever been issued a certificate as a CPA.
Status Confirmation of Certified Public Accountants Form
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Other Qualifications |
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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
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Application Fee |
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$100 payable to the Arizona State Board of Accountancy |
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