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These are frequently asked questions about the CPA Examination:  
  What are the relevant statutory and Arizona Administrative Code citations?
How much does it cost to apply?
What are Arizona’s education requirements?
What if I was educated outside of the United States?
How do I request my transcripts?
When can I apply for the Uniform CPA Examination?
Can I submit my transcripts for review to see if I meet the requirements before I apply?
My school uses the quarter hour system. How are these credits counted?
I’ve finished my coursework, but I have not graduated yet. Can I apply to take the exam?
What forms are required as part of the application package?
What if I have applied and taken the Uniform CPA Exam through another jurisdiction?
When can I reapply for a section?
What can I do if I apply for the wrong sections and want to change?
How do I submit a name change?
How do I submit an address change?
What are the steps in the application process?
How do I request a fee waiver for my certification application?
How long do I have to pass all four sections of the exam and do my grades expire?
Can I reprint my Notice to Schedule (NTS)?
Can I get my Exam score on line?
How do I request verification of my grades or certificate?
Can you please share some common questions that arise when transcripts are reviewed on a case-by-case basis by the Board’s Certification Advisory Committee?
How can I tell if my course is upper-level accounting?
What are some courses that are commonly considered lower-level accounting?
 
   
 What are the relevant statutory and Arizona Administrative Code citations?  
  A.R.S. § 32-723
A.A.C. R4-1-226.01
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 How much does it cost to apply?  
  It costs $100 for the initial application and $50 for the re-exam application. top
   
 What are Arizona’s education requirements?  
  Pursuant to A.R.S. § 32-723(A), you must present satisfactory evidence that you have successfully obtained a baccalaureate or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show the following:
  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
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.
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 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
   
 How do I request my transcripts?  
  You should fill out the Transcript Request Form and send a copy to each college or university you attended to obtain your degree(s) and your required courses. The transcript(s) sent to you must remain in the sealed envelope. If electronic transcripts are available by the college or university, you may request the school to send the official electronic transcripts directly to the Board through email to [email protected]. It would be helpful for you to request an additional unofficial copy in a separate envelope for your records to ensure that your degree and all credits have been recorded. top
   
 When can I apply for the Uniform CPA Examination?  
  After you have met the educational requirements for the examination. top
   
 Can I submit my transcripts for review to see if I meet the requirements before I apply?  
  No, neither the Board staff nor the Committee can do a review of coursework before an application is submitted. top
   
 My school uses the quarter hour system. How are these credits counted?  
  The Board calculates credits on the semester hour system, so all quarter hour credits are cumulatively converted to a semester hour. The formula is as follows: quarter hour multiplied by 0.67 equals semester hour credit. This result is rounded down. Example: 12 quarter hour credits x 0.67 = 8.04 semester hours. The result is rounded down to 8. top
   
 I’ve finished my coursework, but I have not graduated yet. Can I apply to take the exam?  
  Applicants need to make sure that a bachelor's degree or higher is listed on their transcripts, as well as the grades for their last classes. Coursework isn’t counted unless the credits are earned on the transcript. top
   
 What forms are required as part of the application package?  
 

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
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 What if I have applied and taken the Uniform CPA Exam through another jurisdiction?  
  The easiest option available is for you to apply as a re-exam candidate through the jurisdiction where you initially applied and were approved and then to schedule through Prometric to sit and take the exam in Arizona. top
   
 When can I reapply for a section?  
  There are two conditions under which you can reapply to take a section of the exam. First, either the Notice to Schedule (NTS) has expired or the section you want to reapply for has been scored. If you submit a re-exam before either of these conditions has been met, you will risk having your application cancelled and your $50 application fee forfeited. top
   
 What can I do if I apply for the wrong sections and want to change?  
  If you need to make a change before the Authorization to Test (ATT) has been submitted (also referred to as your application being uplinked) to the National Association of State Boards of Accountancy (NASBA), you can change the section(s) you want to take by submitting the requested change in writing.

If you need to make a change after the ATT has been submitted to NASBA, you will forfeit your application fee and need to do the following three things. First, do not make payment on the payment coupon to NASBA. Second, submit the application cancellation form. Finally, submit your re-exam application and your $50 fee for the correct sections.
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 How do I submit a name change?  
  You should submit a signed and dated statement with a copy of any supporting documentation that confirms your name change (e.g., marriage certificate, divorce decree, court document). top
   
 How do I submit an address change?  
  You should submit an address change form. Change of Address Form top
   
 What are the steps in the application process?  
  There are nine steps to the application process:
  1. Submit application materials and pay application fee
    a helpful hint 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 Certification Advisory 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.

    These are frequently asked questions about the certification process

  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:

      NASBA testing fees   Exam Section Hours  Fee Structure 
    Effective 
    November 22, 2023 
    Fee Structure 
    Effective 
    August 3, 2024 
    Auditing and Attestation (AUD) 4.0  $254.80  $262.64 
    Financial Accounting and Reporting (FAR) 4.0  $254.80  $262.64 
    Regulation (REG) 4.0  $254.80  $262.64 
    Tax Compliance and Planning (TCP) 4.0  $254.80  $262.64 
    Business Analysis and Reporting (BAR) 4.0  $254.80  $262.64 
    Information Systems and Controls (ISC) 4.0  $254.80  $262.64 

  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.
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 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 long do I have to pass all four sections of the exam and do my grades expire?  
  After passing a section of the exam, candidates have 18 months to pass the remaining sections before the first section taken expires. Credit awarded for passage of a section of the Exam is valid for an 18-month period from the score release date except as noted in the Helpful Hint below. For example, if a candidate Exam section on January 1, he or she must sit for and pass the remaining three sections of the Exam within 18-months of January 1.

Once you have passed the Exam, your grades do not expire.
a helpful hint Helpful Hints – Any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credits extended to June 30, 2025.
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 Can I reprint my Notice to Schedule (NTS)?  
  To reprint an active Notice to Schedule, you’ll need to log on to your NASBA CPA Portal.

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 Can I get my Exam score on line?  
  To obtain your Exam scores, you'll need to go on to your NASBA CPA Portal.

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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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 Can you please share some common questions that arise when transcripts are reviewed on a case-by-case basis by the Board’s Certification Advisory Committee?  
 
  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.
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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