Arizona CPA Requirements


CPA Exam Requirements

Degree Requirement
Semester Hours
Semester Hours Required to Sit for Exam?
Class Requirements
US Citizenship: No
No state residency requirement
Full Requirements

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Passing the CPA Exam in Arizona

Arizona (AZ) CPA Exam Requirements state that you must be declared eligible for the examination and then licensed by the state. An individual becomes eligible for the CPA exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Arizona CPA Exam requirements:

Education Requirements:

  • 150 hours to be granted AZ license
  • Minimum Degree: Baccalaureate (from accredited college or university)
  • 24 semester hours in accounting and 18 semester hours in related courses.
  • It’s important to note that a candidate needs 150 hours to be granted certificate but does not need 150 to sit for exam.

Work Experience:

A.R.S. § 32-721(B)(1) requires that candidates have had at least two thousand hours of paid or unpaid experience either before or after passing all sections of the examination for certified public accountant, that has exposed the applicant to and provided the applicant with experience in the practice of accounting. The applicant’s experience must be sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.

CPA Exam Application Process:

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not anticipate there being any problems with your application, this is a great time to start studying with Surgent CPA Review.
  4. Pay the exam fees. After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence, so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable.

Where to Take CPA Exam:

Exam location is scheduled with Prometric and can be set up online at

When to Take CPA Exam

Testing windows include January, February, April, May, July, August, October, and November. Testing is not available during blackout months: March, June, September, and December.