Arizona CPA Requirements (2026): Exam and License
Arizona exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Separate review
Arizona evaluates exam eligibility separately from certification. Do not assume the license’s 150-credit and 36-credit accounting requirements are the exam-entry gate.
Check exam entryCheckpoint 2
Can I obtain the license?
The current Arizona certification route requires 150 credits, 36 accounting credits including 30 upper-level, 30 related-subject credits, and 2,000 hours of qualifying experience.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Arizona CPA Exam eligibility
Arizona evaluates exam eligibility separately from certification. Do not assume the license’s 150-credit and 36-credit accounting requirements are the exam-entry gate.
- Have the board check your exam education before selecting a testing date.
- Use the board’s examination and certification instructions for the checkpoint you are applying for.
Map your transcript
Arizona accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Current license | 36 credits; at least 30 upper-level | 30 related-subject credits | 150 total credits |
| Exam entry | Board exam evaluation required | Check examination instructions | Do not substitute licensing totals |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Arizona CPA license pathways
The current Arizona certification route requires 150 credits, 36 accounting credits including 30 upper-level, 30 related-subject credits, and 2,000 hours of qualifying experience.
| Route / availability | Education | Experience |
|---|---|---|
| Current certification route | 150 credits; 36 accounting, including 30 upper-level; 30 related subjects | 2,000 qualifying hours |
- The upper-level accounting condition is part of the requirement, not an optional preference.
- Confirm how the board expects the experience verifier to document the work before relying on an employment period.
Dates that affect your decision
Planning for Arizona CPA requirements in 2027
Use the December 31 transition to plan the application conversation, while keeping the current verified course grid available for the earlier route.
December 31, 2026
EnactedSB 1181 transition
The board identifies this effective date for Laws 2026 Chapter 17. Final implementing course definitions were not confirmed in the reviewed rulemaking material.
Worked planning example
Applying near the December transition
Illustrative candidate scenario, not an eligibility determination.
Starting point
You expect to finish a degree in December and apply for certification in early 2027.
What the rules mean
The application date and final implementing rules matter. An enacted law does not establish that every proposed course definition has been adopted.
Next action
Send the board your proposed education and experience combination and ask which final requirements apply to that application date.
From education to an appointment
How to apply and prepare in Arizona
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Arizona CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for Arizona. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the Arizona CPA Exam requirements in 2026?
- Arizona evaluates exam eligibility separately from certification. Do not assume the license’s 150-credit and 36-credit accounting requirements are the exam-entry gate. Have the board check your exam education before selecting a testing date. Use the board’s examination and certification instructions for the checkpoint you are applying for.
- Does Arizona require 150 hours for CPA licensure in 2026?
- The current Arizona certification route requires 150 credits, 36 accounting credits including 30 upper-level, 30 related-subject credits, and 2,000 hours of qualifying experience. Current certification route: 150 credits; 36 accounting, including 30 upper-level; 30 related subjects; 2,000 qualifying hours.
- How should I plan for Arizona CPA requirements in 2027?
- Use the December 31 transition to plan the application conversation, while keeping the current verified course grid available for the earlier route.
- Are Arizona exam eligibility and licensing the same?
- They are separate checkpoints. The application date and final implementing rules matter. An enacted law does not establish that every proposed course definition has been adopted. Send the board your proposed education and experience combination and ask which final requirements apply to that application date.
- What should I confirm before applying in Arizona?
- The detailed exam concentration and final December course definitions need board confirmation before choosing additional classes.
- Does a CPAPass account apply for my Arizona license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Arizona requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.