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These are frequently asked questions about the certification process:  
  What are the relevant statutory and Arizona Administrative Code citations?
How much does it cost to become certified?
How do I request a fee waiver for my certification application?
Will my criminal record disqualify me from becoming certified?
When can I apply to be an Arizona CPA?
What are the education requirements for certification by Exam or Grade Transfer?
How do I request a fee waiver for my certification application?
How can I tell if my course is upper-level accounting?
What are some courses that are commonly considered lower-level accounting?
What if I was educated outside of the United States?
Are my transcripts still on file if I was approved to sit for the Uniform CPA Exam in Arizona?
What are the experience requirements for certification by Exam or Grade Transfer?
Does it matter in what jurisdiction I gained the experience?
How is experience verified?
How do I obtain the Professional Ethics course?
Can I get a license by reciprocity since I am licensed in another jurisdiction?
Can I get a license by reciprocity since I am licensed in another country?
Which jurisdictions are considered substantially equivalent?
What are the steps in the certification/reinstatement application process?
 Can I count exam prep review courses toward my certification hours?
How do I request verification of my grades or certificate?
What are the education requirements for certification by Exam or Grade Transfer?		  
   
 What are the relevant statutory and Arizona Administrative Code citations?  
  A.R.S. §§ 32-721, 32-725
A.A.C. R4-1-341, A.A.C. R4-1-343, A.A.C. R4-1-344		 top
   
 How much does it cost to become certified?  
  There is an application fee of $100. Please read the next FAQ - How do I request a fee waiver for my certification application? Note that once your certification application is approved by the Board, there will be an additional registration fee. Please read the following FAQ – How much does it cost to renew my license? top
   
 How do I request a fee waiver for my certification application?  
  A.R.S. § 41-1080.01 provides for a fee waiver for an initial certification for any of the following individuals if the individual is applying for the certification in Arizona for the first time:
  1. Any applicant whose family income does not exceed 200 percent of the federal poverty level.
  2. Any active-duty military service member’s spouse.
  3. Any honorably discharged veteran who has been discharged not more than two years before the application.
If you believe that you may be eligible, submit the Certification Application Fee Waiver Form to determine your eligibility BEFORE submitting a certification application. If the fee waiver is approved, you will not be required to submit an application fee with your certification application. 		top
   
 Will my criminal record disqualify me from becoming certified?  
  A.R.S. § 41-1093.04 allows a person with a criminal record to petition the Board, at any time, including before obtaining any required education or experience, taking any examination or paying any fee for a determination of whether the person’s criminal record disqualifies the person from obtaining a certificate. If you would like to submit such a petition, please fill-out and submit the Criminal Record CPA Certification Petition Form.

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 When can I apply to be an Arizona CPA?  
  You can apply at any time as long as you have met the education and work experience requirements and have passed the Uniform CPA Examination. Please note that in Arizona, the educational requirements for certification are different and more rigorous than the requirements to take the Uniform CPA Exam. top
   
 What are the education requirements for certification by Exam or Grade Transfer?  
  Pursuant to A.R.S. § 32-721(A) and (B), applicants must have 150-hours of education with a baccalaureate or higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The 150 hours must include the following:
  1. 36 non duplicative semester hours of accounting, including at least 30 non duplicative hours of upper level coursework.
  2. 30 semester hours of related courses which as defined in A.R.S. § 32-701(25) include the following:
    1. Business administration
    2. Statistics
    3. Computer science, information systems or data processing
    4. Economics
    5. Finance
    6. Management
    7. Business law
    8. College algebra or more advanced mathematics
    9. Advanced written communication
    10. Advanced oral communication
    11. General ethics
    12. Marketing
    13. Other courses that are closely related to the subject of accounting or that are satisfactory to the Board
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.A.C. R4-1-101(B)(9), upper level course means: a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principles of accounting or similar introductory accounting courses. 		top
   
 How do I request a fee waiver for my certification application?  
  A.R.S § 41-1080.01 provides that an agency waive any fee charged for an initial license for any of the following individuals if the individual is applying for the specific license in this state for the first time:
  1. Any individual applicant whose family income does not exceed 200% of the federal poverty level.

  2. Any active duty military service member’s spouse.

  3. Any honorably discharged veteran who has been discharged not more than two years before application.
If you believe that you may be eligible, submit the Certification Application Fee Waiver Form to determine your eligibility BEFORE submitting a certification application. If the fee waiver is approved, you will not be required to submit an application fee with your certification application.

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 How can I tell if my course is upper-level accounting?  
  An upper-level course will require a prerequisite and it will also build upon the fundamental knowledge to advance the learning in an in-depth approach. However, a common misconception is that a course is considered upper-level accounting when it has a prerequisite. This is not always the case, as some lower-level courses also have prerequisites. Not all courses that have prerequisites are upper-level accounting, but all upper-level accounting courses will have a prerequisite. top
   
 What are some courses that are commonly considered lower-level accounting?  
  Courses that are commonly considered lower-level accounting are introductory in nature and the content is focused on the basics of accounting. These are usually called Managerial Accounting, Principles of Accounting, and Financial Accounting. These are not the only lower-level accounting courses. In rare circumstances, these courses could be considered upper-level accounting depending on their content and prerequisites. top
   
 What if I was educated outside of the United States?  
  Applicants for either certification or the Uniform CPA Exam who have taken education outside of the United States are required to undertake a course-by-course evaluation of their education from the National Association of State Boards of Accountancy International Evaluation Services (NIES). NIES is the sole-source provider for the evaluation of foreign transcripts. NIES’ mission is dedicated to upholding the integrity of the U.S. CPA credential through expert evaluation of international coursework and stringent authentication of education. For more information about NIES and its services, please visit the NIES Website. top
   
 Are my transcripts still on file if I was approved to sit for the Uniform CPA Exam in Arizona?  
  If you have applied to take the Uniform CPA Examination in Arizona within the past 5 years, the transcripts provided with your exam application will be on file. However, the transcripts on file may need to be supplemented with additional transcripts as the education requirements for certification are more rigorous than those for exam.

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 What are the experience requirements for certification by Exam or Grade Transfer?  
  A.R.S. § 32-721(B)(1) requires that candidates have had at least two thousand hours of paid or unpaid experience either before or after passing all sections of the examination for certified public accountant, that has exposed the applicant to and provided the applicant with experience in the practice of accounting. The applicant’s experience must be sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.
a helpful hint Helpful Hints - Experience can be any combination of full-time, part-time, volunteer, or internship as long as it meets the aforementioned requisite experience. 		top
   
 Does it matter in what jurisdiction I gained the experience?  
  As long as the experience is consistent with Arizona's requirements, it does not matter in what jurisdiction (including Guam, Puerto Rico, U.S. Virgin Islands and Washington, D.C.) you worked. Your experience may also come from work done in a foreign country, and may be used to meet the requirement. top
   
 How is experience verified?  
  A form entitled Certificate of Experience (COE) is completed by each of your supervisors during the years you are using to qualify for experience. The COE(s) you submit need to show a minimum of 2,000 hours of accounting experience.
a helpful hint Helpful Hints – Pursuant to A.A.C. R4-1-343(A)(1)(d), any person signing a COE who isn't a CPA must have the education and experience similar to that of a CPA. If the signer isn't a CPA, they must attach a resume and a job description to verify they have the education and experience to oversee a potential CPA candidate. The job description should verify the experience on the COE. This scenario is common for individuals who have worked in business or government.
a helpful hint Helpful Hints – If you are certified or licensed in another jurisdiction, and were self-employed, you may submit signed and dated letters from three clients to show the extent and competence of your work.		 top
   
 How do I obtain the Professional Ethics course?  
  A.A.C. R4-1-341(A)(2)(d) requires that candidates for certification provide proof of a passing score (90% or better) on an examination in professional ethics within two years immediately preceding submission of the application for certification. The AICPA offers the ethics exam.
a helpful hint Helpful Hints – When taking the ethics exam, which is purchased through the Arizona Society of CPAs, specify you are taking it for the Arizona State Board certification. Upon completion of the exam, if you have a passing score, a notification will be mailed by the AICPA to the Arizona Board office.

Professional Ethics for CPAs Order Form		 top
   
 Can I get a license by reciprocity since I am licensed in another jurisdiction?  
  A.R.S. § 721(A) and (C) allows the Arizona Board of Accountancy to issue a certificate of reciprocity to the holder of a certificate or license issued by another jurisdiction 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. Please note that you are still required to fill out an application and pay an application fee of $100.

A.R.S. § 721(C) has various subsections that delineate the various avenues by which to become certified by reciprocity in Arizona. Variations exist primarily in the education and experience requirements where experience can offset educational requirements.

In addition to the requirements delineated in the table below, A.R.S. § 32-721(A) requires that an applicant meet citizenship requirements, is at least 18 years of age, and has not engaged in conduct that would constitute grounds for revocation or suspension of a certificate or other disciplinary action pursuant to A.R.S. § 32-741. Further, all education must come from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution.

  Subsection C(1) Subsection C(2a) Subsection C(2b) Subsection C(3)
License Verification Licensed by another jurisdiction whose requirements are substantially equivalent Licensed by another jurisdiction Licensed by another jurisdiction Licensed by another jurisdiction
Must have passed the Uniform CPA Exam or the International Qualifications Exam (IQEX) Yes Yes Yes Yes
Education Baccalaureate or higher degree consisting of at least 150 semester hours

- 36 non duplicative semester hours of accounting courses, of which 30 semester hours must be upper level

- 30 semester hours of related courses		 Baccalaureate or higher degree consisting of at least 150 semester hours

- 24 non duplicative semester hours of accounting courses, 12 of which are upper level

- 18 semester hours of related courses		 Baccalaureate or higher degree

- 24 non duplicative semester hours in accounting, 12 of which are upper level

- 18 semester hours in related courses		 None
Experience 2,000 hours of paid or unpaid experience that has exposed the applicant to and provided the applicant with experience in the practice of accounting. Three-years employed in the practice of accounting. Five of the last ten preceding years employed in the practice of accounting. Ten of the last fifteen preceding years employed in the practice of accounting.

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 Which jurisdictions are considered substantially equivalent?  
  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, or was relinquished or revoked, which requires application for certification through the reinstatement process.

Substantial Equivalency Jurisdictions

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 What are the steps in the certification/reinstatement application process?  
 
  1. Submit application materials and pay application fee
    The process is initiated by the Board’s receipt of an application and the fee of $100. The application materials vary depending upon whether the applicant is applying for certification by exam, grade transfer, reciprocity by substantial equivalency, reciprocity or reinstatement. Please review the specific pages on our website for the qualifications and the related application materials for the various types of certification.

  2. Staff Review
    Pursuant to A.A.C. R4-1-341(C), within 30 days of receiving an application packet, the Board shall notify the applicant that the application is complete. If the application is incomplete, an incomplete notice shall specify what information is missing. The applicant has 30 days from the date of the incomplete notice to respond in writing and provide all the missing information or the Board may administratively close the file.

  3. Committee Review
    The Certification Committee meets monthly. When your application is complete, the Committee will review your application to ensure that you meet the certification requirements.

  4. Executive Director/Board Review
    Pursuant to A.R.S. § 32-703(B)(14), the Board may delegate to the Executive Director the authority to issue a CPA certificate pursuant to A.R.S. § 32-721. Committee recommendations for approval of certification will be approved by the Executive Director and you will be notified of the approval by U.S. mail. Committee recommendations for approval of reinstatement and Committee recommendations for denial of certification will go before the Board to review the Committee’s recommendation and make a final determination. The Board generally meets monthly, except for April and October (see the calendar for dates).
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 Can I count exam prep review courses toward my certification hours?  
  Exam preparation review courses may help students prepare for the CPA exam while earning credit to meet a jurisdiction's exam eligibility requirements. Exam eligibility requirements vary by jurisdiction, so it is the student’s responsibility to determine whether the exam prep coursework can be applied toward the jurisdictions’ certification requirements. CPA exam preparation review courses taken by a certification candidate can be credited towards the candidate’s total number of college credit hours. However, a certification candidate should not rely on these courses for credit towards their accounting hours if any of these courses are duplicative of any other accounting courses already on the candidate’s transcript(s). For example, if the candidate has any audit coursework in their transcript history, the candidate can't count the review course toward their total number of accounting hours as it is duplicative.

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 How do I request verification of my grades or certificate?  
  For your convenience, use the form below when requesting verification of your Uniform CPA Exam grades and/or CPA certificate. There is no fee associated with a request verification.

Verification Form of Uniform CPA Exam/CPA Certificate/Firm Registration

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