Arizona State Board of Accountancy

1. 24 non duplicative semester hours of accounting, including at least 12 non duplicative hours of upper level coursework.
2. 18 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

Initial Candidates

• Application form. Please note that only current, not out-of-date, forms will be accepted.
• Official college/university transcripts (must remain in sealed envelope or be emailed to [email protected] directly from the college or university)
• $100 application fee.
• Verification of name change, if applicable
• Disability Accommodation statement, if applicable

Re-exam Candidates

• Application form. Please note that only current, not out-of-date, forms will be accepted.
• $50 application fee.
• Verification of name change, if applicable
• Disability Accommodation statement, if applicable

1. Submit application materials and pay application fee
   Helpful Hint – You should only apply for the sections you anticipate taking during the six-month timeframe of the Notice to Schedule (NTS). If you apply for sections and then you do not test for that section, your fees to sit are not refundable. NASBA will bill via payment coupon for each section that you indicate on your application and will issue a Notice to Schedule (NTS) for those sections after full payment is received. Once you have your NTS, it is your responsibility to ensure that you allow yourself sufficient time to schedule a test date prior to expiration of your NTS.
   
   
2. Committee Review
   
   The Board’s Advisory Certification Committee generally meets monthly. When your application is complete, the committee will review your application along with your transcripts to ensure that you meet the appropriate educational requirements. If all requirements are met, the Committee will make a recommendation to the Executive Director to approve your application to sit for the Uniform CPA Exam.
   
   
3. Executive Director/Board Review
   
   Pursuant to A.R.S. § 32-703(B)(14), the Board may delegate to the Executive Director the authority to approve an applicant to take the Uniform CPA exam, pursuant to A.R.S. § 32-723. Committee recommendations for approval will be approved by the Executive Director. If the Committee recommends denial, your file will go before the Board to review the Committee’s recommendation and make a final determination. The Board generally meets ten times per calendar year (see the calendar for upcoming meeting dates.)
   
   
4. Authorization to Test
   
   After the Board's Executive Director's approval, Board staff will electronically submit the Authorization to Test (ATT) to NASBA.
   
   
5. Payment to NASBA
   
   Upon NASBA’s receipt of the Authorization to Test (ATT) from the Arizona State Board of Accountancy, NASBA will send you an invoice (commonly referred to as the “payment coupon”) for the amount of the testing fees which are payable directly to NASBA. The payment coupon is valid for 90 days. If you do not complete payment to NASBA within the 90 days, the payment coupon will expire and you will need to reapply with the Board. The NASBA testing fees are currently as follows:
   
   

   Exam Section	Hours	Fee Structure  Effective  August 6, 2022	Fee Structure  Effective  August 5, 2023	Fee Structure  Effective November  22, 2023
   Auditing and Attestation (AUD)	4.0	$238.15	$254.80
   Business Environment and Concepts (BEC)	4.0	$238.15	$254.80
   Financial Accounting and Reporting (FAR)	4.0	$238.15	$254.80
   Regulation (REG)	4.0	$238.15	$254.80
   Tax Compliance and Planning (TPC)	4.0			$254.80
   Business Analysis and Reporting (BAR)	4.0			$254.80
   Information Systems and Controls (ISC)	4.0			$254.80

   
   
6. Notice to Schedule
   
   Upon NASBA’s receipt of your payment, they will issue a Notice to Schedule (NTS), which will expire in six months. If you fail to take all or any section of the exam listed on the NTS during the six months, those sections will expire with the NTS.
   
   
7. Schedule Testing
   
   Visit proscheduler.prometric.com to book a location and a testing time.
   
   
8. Testing
   
   You will take the exam as scheduled.
   
   
9. Scoring and Reporting
   
   After the examination, candidate responses are forwarded to the American Institute of CPAs (AICPA) for scoring. Once scored, the AICPA forwards them to NASBA for processing. Finally, NASBA will email the scores to those candidates who choose email as their contact preference. For those candidates who choose a mailing address as their contact preference, they will receive their scores via the mail from NASBA. Please note that selecting mail as your contact preference will delay the time in which you receive your scores.
   

1. How do I ensure that I do not have duplicative accounting courses?
   The Certification committee reviews course descriptions, course syllabi and textbook information to determine whether accounting classes are duplicative. This information may also inform the candidate whether they have duplicative accounting courses. An applicant should review their transcripts for potentially duplicative course content when the applicant has attended more than one educational institution.
   
   
2. Are QuickBooks, bookkeeping and payroll accounting classes considered accounting courses?
   Bookkeeping and payroll and sales tax preparation courses are generally determined to be accounting courses; however, they do not count towards upper-level credit hours even when they require a prerequisite. QuickBooks and similar courses are generally determined to be “related courses”.
   
   
3. My university’s accounting department has a business law course which is a requirement for accounting majors. Is this counted as an accounting course?
   Although there may be special circumstances, business law courses, even when included in the accounting curriculum at your educational institution, are counted as “related courses.” Accounting ethics classes will count towards your accounting credit hours; however, when business law and ethics are combined in one course, the entire course may be considered a “related course.” The committee does not prorate transcript hours between accounting or related coursework but rather evaluates whether the course in its entirety is accounting or related.
   
   
4. My university offers accounting preceptorships and internships for college credit. Are these counted as accounting courses?
   Generally, accounting preceptorships are considered “related courses”. Internships are generally considered upper-level courses; however, it is likely that no more than six credits will be counted towards the candidate’s upper-level credit hours.
   
   
5. Is it possible that a graduate school accounting course will not be counted toward upper-level credit hours?
   Yes. Coursework is sometimes determined to be lower level or duplicative of undergraduate coursework when taken by students who are attaining their Master of Business Administration (MBA). Pursuant to Substantive Policy Statement 2023-001 regarding nonduplicative accounting courses in master’s degree programs it is the Board’s interpretation of A.R.S. § 32-721(B)(2)(a) that any accounting course completed by an applicant with a conferred master’s or doctoral degree in accounting, taxation, or an equivalent accounting focused program is nonduplicative of any accounting course completed by an applicant in a baccalaureate program.
   
   
6. Do CPA Exam Preparation classes count towards my upper-level credit hours?
   The eligibility of these classes to count towards your hours depends on whether they are non-duplicative of other accounting classes. For example, a CPA exam preparation course that reviews financial accounting and reporting concepts would be duplicative of other accounting courses.
   
   
7. Can accounting classes taken at a community college qualify as upper-level courses?
   Some community colleges offer upper-level accounting courses, such as intermediate accounting and tax courses. However, these courses may be later duplicated when a student transfers to a four-year university. An applicant should review their transcripts for potentially duplicative course content when the applicant has attended more than one educational institution.