Arizona CPA Requirements

Are you looking to take the CPA Exam as an exam candidate in Arizona? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Arizona, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Arizona CPA requirements.

Please note that obtaining a CPA license in AZ may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in January 2019.

CPA Exam Requirements in Arizona


  • 24 semester hours in accounting (12 upper division)
  • 18 semester hours in related courses (refer to link below for details of the classes to fulfill this requirement)
  • 120 semester hours and a Bachelor’s Degree are required to sit for the CPA exam (Note: 150 semester hours will be required for CPA licensure)

View Other Arizona Education Requirements.

Alabama State Requirements & Education Options

Persons who first sit for the uniform CPA exam on or after January 1, 2016, must have completed a total of 120 semester hours or 180 quarter hours of postsecondary education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities, with a concentration in accounting or the substantial equivalent as determined by the board. The Board may determine that a candidate has a concentration in accounting or its substantial equivalent upon receiving evidence that the candidate has satisfied any one of the following:

  1. The candidate shall have completed
    1. At least 24 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level;
    2. at least 24 semester or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics; legal and social environment of business; business law; marketing; finance; organization, group, and individual behavior; quantitative applications in business; communication skills, and business ethics; or
  2. The candidate shall have been awarded a graduate degree in accounting from a program that, as of the date of granting said degree, is accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB), or comparable accrediting organization recognized by the Board.


US citizenship is not required.
Arizona residency is not required.


Minimum age:
18 Years Old

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Visit to find a CPA test center in Arizona near you.

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Exam Fees:
Initial Application Fee: $100.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $933.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Arizona State Board of Public Accountancy
Phone: 602-364-0804

100 N 15th Avenue, Suite 165
Phoenix, AZ 85007

CPA License Requirements in Arizona


– 150 Total Semester Units
– 36 Semester Units in Accounting Study Subjects
– 30 Semester Units in Business Subjects

Work Experience

Work experience required.

Other Qualification

Pass the AICPA Ethics Exam.

Getting your CPA license in Arizona can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Arizona State Board of Accountancy for complete licensing information.

Links and Resources:

Learn about CPA Exam Requirements in other states: