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These are frequently asked questions about the CPA Examination:  
  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?
How long do I have to pass all four sections of the exam?
Can I reprint my Notice to Schedule (NTS)?
Can I get my Exam score on line?
 
   
 What are the relevant statutory and Arizona Administrative Code citations?  
  A.R.S. § 32-723
A.A.C. R4-1-226.01
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 How much does it cost to apply?  
  It costs $100 for the initial application and $50 for the re-exam application. top
   
 What are Arizona’s education requirements?  
  Pursuant to A.R.S. § 32-723(A), you must present satisfactory evidence that you have successfully obtained a baccalaureate or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show at least twenty-four semester hours of non duplicative accounting courses of which twelve semester hours are upper division courses, and shall also include at least eighteen semester hours in related courses.
a helpful hint 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 equals two which is then multiplied by two which equals four semester hours).
a helpful hint Helpful Hints – According to A.R.S. § 32-701(25), 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, marketing, or 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?  
  Credit for education outside the United States must be submitted to a professional credit evaluator and must be evaluated course-by-course. The candidate is free to use any foreign transcript evaluation service of his/her choosing as long as the organization is a member of either the National Association of Credential Evaluation Services (NACES) or the Association of International Credential Evaluators (AICE). Only course-by-course evaluations by NACES or AICE members will be accepted. top
   
 How do I request my transcripts?  
  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. top
   
 When can I apply for the Uniform CPA Examination?  
  After you have met the educational requirements for the examination. top
   
 What forms are required as part of the application package?  
 


Initial Candidates

  • Application form. Please note that only current, not out-of-date, forms will be accepted.
  • College/university transcripts (must remain in sealed envelope from college or university)
  • $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

  • Application form. Please note that only current, not out-of-date, forms will be accepted.
  • $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?  
  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 and take the exam in Arizona. top
   
 When can I reapply for a section?  
  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 application fee forfeited. top
   
 What can I do if I apply for the wrong sections and want to change?  
  If you need to make a change before the Authorization to Test (ATT) has been submitted (also referred to as your application being uplinked) to the National Association of State Boards of Accountancy (NASBA), you can change the section(s) you want to take by submitting the requested change in writing.

If you need to make a change after the ATT has been submitted to NASBA, you will forfeit your application fee 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?  
  Within 30 days of receiving an initial application, Board staff shall notify the applicant that the application is either complete or incomplete. Pursuant to A.A.C. R4-1-226.01(B), if the application is incomplete, the notice shall specify what information is missing. If the application is complete, it will be forwarded to the next available Certification Committee meeting for their review and recommendation to the Board. The applications for re-exam candidates are normally processed within 24 - 48 hours of receipt. top
   
 How do I request a copy of my grades be sent to another jurisdiction?  
  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.

Grades and/or License Verification Request Form
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 How do I submit a name change?  
  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). top
   
 How do I submit an address change?  
  You should submit an address change form. Change of Address Form top
   
 What are the steps in the application process?  
  There are nine steps to the application process:
  1. Submit application materials and pay application fee
    a helpful hint 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.

  2. Committee Review

    The Board’s Advisory 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.

  3. 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.

  4. Authorization to Test

    After the Board's approval, Board staff will electronically submit the Authorization to Test (ATT) to NASBA.

  5. 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:

      NASBA testing fees   Exam Section Fee Structure 
    Effective 1/1/13 
     Auditing and Attestation (AUD) $190.35 
     Business Environment and Concepts (BEC) $171.25 
     Financial Accounting and Reporting (FAR) $190.35 
     Regulation (REG) $171.25 
     TOTAL $723.20 

  6. 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.

  7. 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).

  8. Testing

    You will take the exam as scheduled.

  9. 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 from NASBA. Please note that selecting mail as your contact preference will delay the time in which you receive your scores.
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 How do I request verification of my grades?  
  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.

Grades and/or License Verification Request Form

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 How long do I have to pass all four sections of the exam?  
  After passing a section of the exam, candidates have 18 months to pass the remaining sections before the first section taken expires. Credit awarded for passage of a section of the Exam is valid for an 18-month period beginning on the date the exam section is taken/passed. For example, if a candidate sits for his or her first section of the Exam on January 1 and passes, the 18-month period starts that day, not the day the candidate receives his or her score. Assuming that the candidate passes the first section of the Exam on the first try, he or she must sit for and pass the remaining three sections of the Exam within 18-months of January 1. top
 Can I reprint my Notice to Schedule (NTS)?  
  The National Association of State Boards of Accountancy offers candidates the ability to reprint open Notices to Schedule using their link. Please note that previously attended or expired NTSs are not available for reprint. top
 Can I get my Exam score on line?  
  The National Association of State Boards of Accountancy offers candidates the ability to get exam scores on-line. To use the NASBA Gateway for score retrieval, a candidate must enter his or her section ID and date of birth. The section ID is on the Notice to Schedule (NTS). If you need to reprint the NTS, please read the FAQ – Can I reprint my Notice to Schedule (NTS)? top