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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, was relinquished or revoked and must apply for certification through the reinstatement process.

  Substantial Equivalency Jurisdictions

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 three qualifications that  are required for Certification by Substantial Equivalency. 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

  • 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

a helpful hint Helpful Hints - Grades never expire.

 License Verification from Substantially Equivalent Jurisdiction Qualifications
  • Current and active license from a substantially equivalent jurisdiction
A.A.C. R4-1-341(A)(3)(b) requires a 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

 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