Pursuant to A.R.S. §§ 32-721(C)(2) and (3), the Board may issue a certificate of reciprocity
if the applicant has a certificate, registration or license to practice as a CPA in another
jurisdiction and is not able to qualify for reciprocity by substantial equivalency 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. Each statutory
subsection is specifically delineated to assist the candidate in reviewing their specific
requirements.
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.
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.
The tables below list qualifications required for Certification by Reciprocity.
It states the additional materials, forms and fees that are necessary to complete
your application.
There are some variations in the education and experience requirements where your experience
may be able to offset your educational requirements. These differences are delineated in the
table below labeled Specific Application Requirements,
Subsections - (C)(2)(a), (C)(2)(b) and (C)(3). However, there are also common
application requirements as detailed below.
Common Application Requirements
Applicable to All Subsections of A.R.S. § 32-721(A and C)
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.
- Must have passed the Uniform CPA Exam or the International Qualification Examination (IQEX) Exam
The applicant must contact the jurisdiction where they passed the IQEX Exam and
secure and provide proof of successful completion of the IQEX exam.
Helpful Hints - Grades never expire.
- Must show proof of all CPA licenses held.
A.A.C. R4-1-341(A)(3)(b) requires an applicant to provide license verification
from each jurisdiction in which the applicant has ever been issued
a certificate as a CPA, which will also be used as verification that the
applicant has passed the Uniform CPA Exam.
Status Confirmation of CPA
$100 payable to the Arizona State Board of Accountancy
Specific Application Requirements By Statutory Subsection
A.R.S. § 32-721(C)(2)(a) Qualifications
- Baccalaureate or higher degree from an accredited institution or a college or
university that maintains standards comparable to those of an accredited
institution
- 150 semester hours
- 24 non duplicative semester hours of accounting courses, 12 hours of which must be upper level
- 18 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.
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.
Helpful Hints -
Foreign Education:
Certification FAQs
Transcript Request Form
Experience Qualifications
-
Three years in the office of a CPA, private industry, or government 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) verifying they have 3 years of experience. If the signer is not a CPA, they must
attach a resume and a job description to the COE to verify their accounting education and experience
is similar to a CPA.
Helpful Hints - If you are applying as a self-employed candidate, you will need to submit a
detailed signed and dated self-employment statement. In addition, you will need to submit
three signed/dated client letters.
Certificate of Experience Form
A.R.S. § 32-721(C)(2)(b) Qualifications
- Baccalaureate or higher degree from an accredited institution or a college or
university that maintains standards comparable to those of an accredited
institution
- 24 non duplicative semester hours of accounting courses, 12 of which must be upper level
- 18 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.
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.
Helpful Hints -
Foreign Education:
Certification FAQs
Transcript Request Form
Experience Qualifications
-
Five of the last ten years in the office of a CPA, private industry, or government 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) verifying they have 5 of the last 10 years of experience in the
practice of accounting. If the signer is not a CPA, they must
attach a resume and a job description to the COE to verify their accounting education and experience
is similar to a CPA.
Helpful Hints - If you are applying as a self-employed candidate, you will need to submit
a detailed signed and dated self-employment statement. In addition, you will need to submit
three signed/dated client letters.
Certificate of Experience Form
A.R.S. § 32-721(C)(3) Qualifications
Experience Qualifications
-
Ten of the last fifteen years in the office of a CPA, private industry, or government
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) verifying they have 10 of the last 15 years of experience in
the practice of accounting. If the signer is not a CPA, they must
attach a resume and a job description to the COE to verify their accounting education and experience
is similar to a CPA.
Helpful Hints - If you are applying as a self-employed candidate, you will need to submit
a detailed signed and dated self-employment statement. In addition, you will need to submit
three signed/dated client letters.
Certificate of Experience Form