Arizona CPA Requirements

Arizona Residency and Education Requirements

General Requirements

Applicant must be at least 18 years old.

Applicant must be of good moral character.

Applicant has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate or other disciplinary action under Ariz. Rev. Stat. § 32-741.

All registrants must complete and submit the Arizona Statement of Citizenship and Alien Status for State Public Benefits form. Under Ariz. Rev. Stat. § 41-1080, an individual applying for licensure with the State of Arizona must provide documentation that the applicant is lawfully present in the United States.

Education Requirements

Applicant must have:

• A bachelor’s or higher degree from an accredited college or university.
• 120 semester hours of education to sit for the CPA Exam. However, applicants must complete 150 semester hours of education for licensure, comprising 36 semester hours of non-duplicative accounting, of which at least 30 are upper-level courses.
• 30 semester hours of related courses: business administration, statistics, computer science (including information systems or data processing), economics, finance, management, business law, college algebra or more advanced mathematics, advanced written communication, advanced oral communication, ethics, and other courses closely related to the subject of accounting and satisfactory to the board.