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Pursuant to A.R.S. § 32-721(A) and (B), those certification candidates who have passed the Uniform CPA Exam in another jurisdiction and are not licensed in Arizona or another jurisdiction can apply for Certification by Grade Transfer.

  Certification Application Form

Laws 2017, Chapter 323, HB 2372 provides for a fee waiver for an applicant whose family income does not exceed 200 percent of the federal poverty level. If you believe that you may be eligible, submit the Certification Application Fee Waiver 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.

  Certification Application Fee Waiver Form

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 below form.

  Criminal Record CPA Certification Petition Form

The table below lists six qualifications that  are required for Certification by Grade Transfer. It states the additional materials, forms and fees that are necessary to complete your application.
 Character and Fitness Qualifications
  • At least 18 years of age

  • Is of good moral character

  • Has not engaged in conduct that would constitute grounds for discipline, revocation or suspension of a certificate or other disciplinary action pursuant to A.R.S. § 32-741
Birth data and professional fitness questions are part of the application.

 Exam Qualifications
  • Must have passed the Uniform CPA Exam
Applicants for Certification by Grade Transfer must contact the jurisdiction(s) and provide proof of successful completion of the Uniform CPA Exam. These results must be included with your application packet.
a helpful hint Helpful Hints - Grades never expire.
a helpful hint Helpful Hints - Transfer of Grades: If you are transferring grades from another jurisdiction for proof of meeting Arizona’s educational requirements, please check with that jurisdiction's State Board of Accountancy where you applied and were approved to sit for the Uniform CPA Exam to determine their requirements and any associated fees that might be required to enable the release of your grades to the Arizona State Board of Accountancy.

Status Confirmation of Certified Public Accountant Form

 Education Qualifications
  • Baccalaureate degree or higher degree and 150 semester hours from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution

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

  • 30 semester hours of related courses
You must present satisfactory evidence of your education. Only official transcripts are accepted which can be submitted either in a sealed envelope or emailed from the college or university to [email protected]. You may want to request an unofficial copy of your transcript(s) for your records so you can have a copy of what will be submitted with your application.
a helpful hint Helpful Hints - Transfer Credit: If you have any courses that have been transferred from another institution and you need those hours to count toward fulfilling your accounting or related hour requirements rather than your 150 hour requirement, please be sure that those hours are represented on an original transcript from the issuing college/university.
a helpful hint Helpful Hints - Foreign Education: Certification FAQs

Transcript Request Form

 Experience Qualifications
  • 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

In order to provide proof of experience, candidates are asked to have either a CPA or an individual who has education and experience equivalent to a CPA fill out a Certificate of Experience (COE). If the signer is not a CPA, they must attach a resume and a job description to verify their accounting education and experience is similar to that of a CPA.

The COE must be submitted as part of your application packet. The signer is allowed to provide you a copy per your request so you have the same information that the Board will have.

Certificate of Experience Form

 Ethics Qualifications
  • Proof of a passing score (90% or higher) on an examination in professional ethics given by the AICPA within the two years immediately preceding submission of the application for certification.

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 managed by the Arizona Society of CPAs, specify you are taking it for the Arizona State Board certification. Upon completion of the exam, a notification will be mailed by the AICPA to the Arizona Board office.

Professional Ethics for CPAs Order Form

 Other Qualifications

A.R.S. § 41-1080 requires, in general, that a person applying for a license must submit documentation to the licensing agency that satisfactorily demonstrates that the applicant is lawfully present in the United States.

Arizona Statement of Citizenship and Alien Status for State Public Benefits Form

 Application Fee

$100 payable to the Arizona State Board of Accountancy