When can I apply to be an Arizona CPA?
You can apply at any time as long as you have
the education, work experience and have passed the CPA examination
as Arizona requires. The certification process requires a substantial
amount of information to evaluate your credentials to be an Arizona
CPA. See below for the process
and specific requirements.
If you are licensed in another state, click here!
See application for certification
for complete details. What takes time in the certification process
is for you to gather the documents and provide information that shows
you meet the Arizona certification standards of education, experience
and examination. Once accepted for certification, you may then register
as a CPA.
What is the education requirement for CPA certification?
The education requirement is 150-hours of education with a
baccalaureate or higher degree from an
accredited college or university.
This must include at least 36 semester hours of accounting, including at least
30 hours of
upper level coursework (R4-1-343(A)(5)), plus 30 semester hours of
related courses (A.R.S.32-701(15)). PLEASE NOTE the
educational requirements to take the Uniform CPA Exam in Arizona are different
than the requirements to be certified (Education
Requirement for Exam).
What is "experience"?
For Arizona certification, experience may be
achieved by being a staff accountant in any of the following: an office
of a CPA, in private business or industry, in government (at federal,
state or local level); in education, courts or other public institutions.
This experience should expose you to the practice of accounting through
one or more of the following types of work: evaluating, recording
and summarizing accounting records; management advisory services,
review, analysis and reporting; auditing; preparing financial summaries;
taxation assistance. If you are already licensed or certified in another
state, self-employment as a CPA may be counted, as well.
How is experience verified?
One of the forms in the Certification Application packet is called a Certificate of Experience. This is completed by each of your supervisors during the years you are using to qualify for experience. If your supervisor was/is a CPA in another state, we also need the state licensing the CPA to verify that he/she is in good standing. This is done by submitting a Licensure Verification to the appropriate state board.
If you are certified or licensed in another state, and were self-employed,
you may submit letters from three clients to show the extent and competence
of your work.
How much experience do I need?
As of January 1, 2006, all applications
received fall under the 150-hour requirement, which requires one year of
experience. Part time experience (less than 30 hours per week) can count
toward the requirement as long as it equals the total time of experience
required (1500 hours total). Combinations of full time and part time may be
used. Volunteer or intern work will also count as long as it meets the
experience definition and was performed under a qualified person in the
accounting field.
Does it matter where I have worked in what state?
As long as the experience is consistent with
Arizona's requirements, it does not matter what state (also including
Guam, Puerto Rico, U.S. Virgin Islands and Washington, D.C.) you worked
in. You may also have worked in a foreign country, and this experience
may be used to meet the requirement.
I worked in business or government, and not under a CPA?
Your immediate or rating supervisor (the person
who evaluates your performance) may complete the Certificate of Experience
vouching for your accounting experience. This person must provide
a resume to show experience supervising accounting work.
What information do you need to license me as a CPA?
These are the documents you will need for registering in Arizona.
- You must have taken and scored 90% or more in the American Institute of CPAs (AICPA)
professional ethics exam no more than two years prior to submitting your application. Specify you are taking this for state board certification. A notification will be mailed by AICPA to the Board.
- You will need five letters of recommendation from people who are not related to you and have known you for three years or longer. One of them must be from a CPA or registrant in Arizona or another state who can attest to your integrity and professional qualifications. No more than two letters may be from current coworkers.
- Sealed transcript(s) that shows a baccalaureate or higher degree with at least
150 semester hours total, 36 semester hours of accounting and 30 semester hours of related courses. You must supply transcripts from all
colleges/universities attended.
- Under the paper/pencil exam, you sat for all parts of the AICPA CPA examination at your first successful conditioning, passing
two parts with at least 75 and scoring 50 or more on the other two parts, and passed all parts within
three years of conditioning. (For CBT requirements, see note at bottom of this
page under CPA Examination Requirements.)
- You will be asked to provide a ten-year history of your schooling and work activities (or since high school graduation if less than 10 years before application).
- You will need a Certificate of Experience for each job you are using to complete your experience requirement. These are completed by your supervisor and returned to you in a sealed envelope. Supervisors who are CPAs will need their licenses verified by the licensing state (not required in Arizona). Supervisors who are not CPAs must submit a resume or summary of accounting experience.
- If you are currently employed in a job that is not in accounting and used for your experience requirement, you must also submit a letter from your current supervisor stating your employment. These letters must be dated no more than 30 days from submission of your application packet.
- Include a 2" x 2" passport-type head and shoulders photograph.
- An application fee of $100.00 must accompany the application packet.
Licensed in another state? How to apply for reciprocity!
The Application for Arizona CPA Certificate
is used for Certification by reciprocity as well as by examination.
If you do not meet this state's requirements for
education or how you took the CPA
examination, but they are substantially equivalent, you may qualify
for reciprocal licensure through your work experience. If you have
worked five or more years out of the last ten years in public or private
accounting, you may be able to offset the differences in licensure
requirements.
What are the requirements for reciprocity?
At a minimum, you must have a baccalaureate or
higher degree which includes 24 semester hours of
upper level accounting courses and 18 semester hours of related courses.
You have taken and passed the Uniform CPA Examination as required by Arizona. You must be currently
licensed and in good standing in your state of registration. Your
experience may be with a public accounting or private firm, government,
non-profits or as a self-employed accountant. If you use self-employment
for the experience requirement, you must include recommendation letters
from three clients. See the certification
check list.
Arizona Certification and CPA Examination Requirements
Arizona requires
that certification by examination will be considered only if the candidate has taken
and passed all four parts of the exam within the specified conditioning window. Conditioning means that the candidate scored 75 on
one part of the exam, and passed the other three portions within six test
windows (18 months under CBT). If you took the examination in another state, meeting the above examination, education and experience requirements, you may also apply for certification in Arizona.
There is an application form and instructions for Certification in
the forms section of this website.
CPA Firm Requirements
Pursuant to
ARS 32-731,
ARS 32-747.01
and A.A.C.
R4-1-455.03(D)(1)
- CPA's in the State of Arizona may practice
public accounting, whether as owners or employees, only through firms
registered with the State.
- CPA's in the State of Arizona may provide
restricted financial services only if it is provided through a firm registered
with the State Board.
- In order to qualify as a CPA firm in Arizona:
at least one partner shall be a resident and a full-time practicing CPA in
good standing in Arizona; and at least 51% of the ownership must belong to
holders in good standing of CPA certificates or licenses in any state or
foreign country.
Type of Firms
Please note that a solely owned LLC or PC is not the
same as a sole practitioner.
Single member LLC's or sole-owner PC's must register/apply as a firm. For
more information on what type of firm organization may be best for you, please
see this Business
Article.
CPA Firms & Peer Review
Pursuant to
A.A.C. R4-1-454,
all firms performing
restricted
financial services or full disclosure compilation services will need to
complete a peer review within the three years immediately preceding the firm's
registration date. For further information, please review the attached
hyperlink.
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