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Blooming Ocotillo and Saguaros in Sonoran Desert |
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These are frequently asked questions about the CPA Examination: |
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What are the relevant statutory and Arizona Administrative Code citations?
How much does it cost to apply?
What are Arizona’s education requirements?
What if I was educated outside of the United States?
How do I request my transcripts?
When can I apply for the Uniform CPA Examination?
What forms are required as part of the application package?
What if I have applied and taken the Uniform CPA Exam through another state?
When can I reapply for a section?
What can I do if I apply for the wrong sections and want to change?
How long does it take to process my application?
How do I request a copy of my grades be sent to another jurisdiction?
How do I submit a name change?
How do I submit an address change?
What are the steps in the application process?
How do I request verification of my grades? |
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What are the relevant statutory and Arizona Administrative Code citations?
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A.R.S. § 32-723
A.A.C. R4-1-226.01 |
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How much does it cost to apply?
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It costs $100 for the initial application and $50 for the re-exam application. |
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What are Arizona’s education requirements?
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Pursuant to A.R.S. § 32-723B, you must present
satisfactory evidence that you have successfully obtained a baccalaureate degree
from an accredited institution or a college or university maintaining standards
comparable to those of an accredited institution. The evidence must show at
least twenty-four semester hours in accounting courses of which twelve
semester hours must be in intermediate accounting theory, advanced accounting,
cost accounting, auditing theory and practice or income taxes, or any
combination thereof, or advanced accounting courses equivalent thereof, and
shall include an additional eighteen semester hours in related courses.
Helpful Hints – The accounting and related course credit must be listed on the transcript
from the school where you originally took the courses. Also, if you have
transcripts that show a combination of quarter hours and semester hours, you can
convert the quarter hours to semester hours by dividing the quarter hours by
three and multiplying by two (e.g., a six quarter-hour course divided by three
is two which is multiplied by two which equals four semester hours).
Helpful Hints – According to A.R.S. § 32-701(15), related course means: business
administration, statistics, computer science (including information systems or
data processing), economics, finance, management, business law, college algebra
or more advanced mathematics, advanced written communication, advanced oral
communication, ethics and other courses closely related to the subject of
accounting and satisfactory to the board. |
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What if I was educated outside of the United States?
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Credit for education received 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. If you
wish to have a copy of the evaluation, it is recommended you request the evaluator to
send you a copy in a separate envelope. |
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How do I request my transcripts?
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You should fill out the Transcript Request Form and send a copy to each
college or university you attended to obtain your degree(s) and your
required courses. The transcript(s) sent to you must remain in the sealed
envelope. It would be helpful for you to request an additional unofficial
copy in a separate envelope for your records to ensure that your degree and
all credits have been recorded. |
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When can I apply for the Uniform CPA Examination?
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After you have met the educational requirements for the examination. |
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What forms are required as part of the application package?
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Initial Candidates
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Application form. Please note that only current, not out-of-date, forms will be accepted.
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College/university transcripts (must remain in sealed envelope from college or university)
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$100 check payable to the Arizona State Board of Accountancy. DO NOT include fees
payable to NASBA for each exam section. NASBA will send a payment coupon to you for the exam
section fees after the issuance of the Authorization to Test (ATT) by the Board.
Re-exam Candidates
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Application form. Please note that only current, not out-of-date, forms will be accepted.
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$50 check payable to the Arizona State Board of Accountancy.
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What if I have applied and taken the Uniform CPA Exam through another state?
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The easiest option available is for you to apply as a re-exam candidate through
the state where you initially applied and were approved and then to schedule
through Prometric to sit in Arizona. |
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When can I reapply for a section?
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There are two conditions under which you can reapply to take a section of the exam.
First, either the Notice to Schedule (NTS) has expired or the section you want to
reapply for has been scored. If you submit a re-exam before either of these
conditions has been met, you will risk having your application cancelled and your
$50 fee forfeited. |
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What can I do if I apply for the wrong sections and want to change?
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If you need to make a change before the ATT has been submitted to National Association
of State Boards of Accountancy (NASBA) (also referred to as your application being
uplinked to NASBA), you can change the section(s) you want to take by submitting the
change in writing.
If you need to make a change after the ATT has been submitted to NASBA, you will forfeit
your application fee pursuant to R4-1-226.01(C)(5)(b) and need to do the following three
things. First, do not make payment on the payment coupon to NASBA. Second, submit the
application cancellation form.
Finally, submit your re-exam application
and your $50 fee for the correct sections. |
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How long does it take to process my application?
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The application process is approximately 45-60 days. The applications for re-exam
candidates are normally processed within 24 hours of receipt. |
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How do I request a copy of my grades be sent to another jurisdiction?
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Write a letter to the Board requesting verification of your grades. If you wish the
verification be mailed directly to another entity, be sure to include that information
in your letter, otherwise the original will be sent to you in its own sealed envelope
with a copy of the verification information included for your file. The fee for grade
verification is $12. |
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How do I submit a name change?
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You should submit a signed and dated statement with a copy of any supporting
documentation that confirms your name change (e.g., marriage certificate,
divorce decree, court document). |
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How do I submit an address change?
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You should submit an address change form. |
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What are the steps in the application process?
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There are nine steps to the application process:
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Submit application materials and pay application fee
Helpful Hint – You should only apply for the sections you anticipate taking during
the six-month timeframe of the Notice to Schedule (NTS). If you apply for sections
and then you do not test for that section, your fees to sit are not refundable.
NASBA will bill you for all sections that you indicate on your application and will
only issue a Notice to Schedule (NTS) for those sections after full payment is
received. Once you have your NTS, it is your responsibility to ensure that you allow
yourself sufficient time to schedule a test date prior to expiration of your NTS.
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Committee Review
The Certification Committee meets monthly, with the exception of December. When your
application is complete, the committee will review your application along with your
transcripts to ensure that you meet the appropriate educational requirements. If all
requirements are met, the Committee will make a recommendation to the Board to
approve your application to sit for the Uniform CPA Exam.
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Board Review
The Arizona State Board of Accountancy meets monthly, with the exception of April. The
Board will review the committee’s recommendation and make a final determination on
whether to approve or deny your application to sit for the exam.
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Authorization to Test
After Board approval, Board staff will electronically submit the Authorization to
Test (ATT) to NASBA.
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Payment to NASBA
Upon NASBA’s receipt of the Authorization to Test (ATT) from the Arizona State Board
of Accountancy, NASBA will send you an invoice (commonly referred to as the “payment
coupon”) for the amount of the testing fees which are payable directly to NASBA. The
payment coupon is valid for 90 days. If you do not complete payment to NASBA within
the 90 days, the payment coupon will expire and you will need to reapply with the
Board. The NASBA testing fees are currently as follows:
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Auditing & Attestation—$230.55
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Business Environment & Concepts—$180.95
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Financial Accounting & Reporting—$218.15
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Regulation—$193.35
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Notice to Schedule
Upon NASBA’s receipt of your payment, they will issue a Notice to Schedule
(NTS), which will expire in six months. If you fail to take all or any
section of the exam listed on the NTS during the six months, those sections
will expire with the NTS.
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Schedule Testing
You will be responsible to contact Prometric to schedule testing. The details
on how to schedule are delineated on the Notice to Schedule provided by NASBA.
Exams are offered the first two months of every quarter (January-February,
April-May, July-August, October-November).
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Testing
You will take the exam as scheduled.
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Scoring and Reporting
After the examination, candidate responses are forwarded to the American
Institute of CPAs (AICPA) for scoring. Once scored, the AICPA forwards them
to NASBA for processing. Finally, NASBA will email the scores to those
candidates who choose email as their contact preference. For those candidates
who choose a mailing address as their contact preference, they will receive
their scores via the mail after the Board receives the scores from NASBA and
subsequently mails them to the candidate. Please note that selecting mail as
your contact preference will delay the time in which you receive your scores.
Helpful Hint – In each testing window, the AICPA transmits scores to NASBA in two
waves – the first before the end of the testing window and the second after the
testing window ends. First wave scores belong to candidates who tested in the
first month of the window and were presented with content that does not require
additional psychometric analysis. Second wave scores belong to candidates who
tested in the second month of the window as well as to those who tested earlier
but whose content required further analysis. Please note that scores are NOT
released by jurisdiction, and that the scores of candidates who test on the same
day may well be reported at different times during the scoring cycle.
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How do I request verification of my grades?
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Write a letter to the Board requesting verification of your exam grades. If you wish the
verification be mailed directly to another entity, be sure to include that information
in your letter, otherwise the original will be sent to you in its own sealed envelope
with a copy of the verification information included for your file. The fee for
grade verification is $12. |
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