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Pursuant to A.R.S. § 32-721(C)(1), 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 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.

  List of Substantial Equivalent States

Application for Arizona CPA Certificate, Reciprocity based on Substantial Equivalency Form

Certification by Reciprocity by Substantial Equivalency - Checklist

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.
 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.

 License Verification from Substantially Equivalent Jurisdiction Qualifications
  • Current and active license from a substantially equivalent jurisdiction
A.A.C. R4-1-341(A)(3)(b) 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

 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