Arizona State Board of Accountancy
Frequently Asked Questions

CPA EXAMINATION


How do I apply for the CPA exam?
Go to exam application and complete the application. (For more of a step-by-step process in the CPA exam, please visit the CPA Exam Requirements page.)

You must send the transcript request to each institution you attended where you earned credit for your baccalaureate degree. Transcripts must be sealed by the school and submitted to us unopened. Ask for a copy to be sent to you and assure that the baccalaureate degree earned is listed.          
Send application and transcripts and the following fees:

Initial: $100.00
Re-exam: $50

NASBA FEE INCREASE: The following are the estimated fees for Authorizations to Test issued on or after August 16, 2008 (payable to NASBA):   

Auditing & Attestation:                       $226.28                                                      Business Environment & Concepts      $178.58                                                        Financial Accounting & Reporting        $214.35                                                     Regulation                                         $190.50


When do I apply for the CPA exam?
After you have met the educational requirements for the examination.


Is there a minimum of credit hours needed to take the exam?
Yes! In Arizona, as part of your baccalaureate from an accredited college or university, you must complete 24 accounting semester hours, which includes 12 semester hours of upper level coursework, and 18 semester hours of related courses (See ARS 32-723 B). A baccalaureate degree usually requires approximately 120 semester hours to complete.  PLEASE NOTE the educational requirements to become a CPA in Arizona are different than the requirements to take the exam (Education Requirement for Certification).


I have sat for the exam in Arizona before. What do I need?
If you have taken the CPA exam in Arizona within the past five years, you need only send the application and appropriate fee. You don't need to resubmit transcripts.


What do I do if I want to adjust the sections I sit for after receiving my authorization to test?
You will need to submit a signed letter stating the change, complete a new application and pay the re-exam fee.  (See R4-1-226.01(C)(5)(b)).  Pursuant to R4-1-226(B)(3) and (C)(4), each applicant must remit the fee required for their NTS within 90 calendar days of the date an ATT is issued or the ATT will expire, requiring the candidate to reapply for the exam.



When can I sit for the exam?
The exam opportunities are all year long.  Once you have been issued an NTS from NASBA, you can schedule with Prometric to sit for the exam during the first two months (window) of every quarter (Jan-Feb, Apr-May, Jul-Aug, Oct-Nov). The third month of each quarter is considered a "dark" month, as scoring for the prior window is being finalized and no testing is offered.


When do I know I passed the exam?
Exam scores are released by NASBA the third month of each quarter (March, June, September & December).  When NASBA receives the scores from the AICPA, they forward the score sheets to us.  We release them within 24 hours of receiving them.


What courses qualify as "related" courses?
According to A.R.S. 32-701(12), 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.

 
What about foreign transcripts?                                                                   Applicants are required to have completed the educational requirements at the time an initial application is filed.  An official transcript from each institution satisfying the educational requirements must be submitted in a sealed envelope with the application.  Unsealed envelopes containing transcripts will not be accepted.  Applicants who have completed educational requirements at institutions outside the US must have their credentials evaluated by Educational Credential Evaluators, Inc. (www.ece.org).  The evaluation must be course by course.  Applicants should obtain forms directly from the evaluation service.  This evaluation must be submitted to the Board at the time of application in a sealed envelope.  Re-exam applicants need not re-submit transcripts.

 
Once I pass all four parts of the exam, will my grades ever expire?                        No.  Once the candidate has successfully passed all parts of the exam, the grades will not expire.


Where can I find information regarding the computer based exam?
             CBT Questions



Arizona State Board of Accountancy
100 N. 15th Avenue   Suite 165
Phoenix, Arizona 85007

Telephone: 602-364-0804
FAX: 602-364-0903

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