Requirements

Arizona CPA Exam Requirements (2026)

Arizona CPA candidates must complete 150 semester hours and two years of professional experience. The Arizona State Board of Accountancy administers the licensing process and enforces ethical standards.

Quick answer

Arizona requires 150 semester hours, 2 years of experience, and passing all 4 CPA exam sections. Overseen by the Arizona State Board of Accountancy.

150 hrs

Education

semester hours

2 yrs

Experience

either

$100

Application Fee

state board

80 hrs

CPE

biennial

Licensing Timeline

Steps to CPA License in Arizona

1. Complete Education Requirements

Earn 150 semester hours including at least 24 hours of accounting and 24 hours of business courses.

2. Apply for the CPA Exam

Submit your application through NASBA and the Arizona State Board of Accountancy.

3. Schedule and Pass the CPA Exam

Take and pass all four sections of the Uniform CPA Exam within the 30-month window.

4. Gain Professional Experience

Complete two years of accounting experience under an active CPA's supervision.

5. Complete Ethics Requirements

Pass the AICPA Professional Ethics exam before applying for licensure.

6. Apply for Your CPA License

Submit your license application to the Arizona State Board with all required documentation.

Fee Breakdown

Fee estimates for Arizona — verify current amounts at Arizona State Board of Accountancy
Fee TypeAmount
State Application Fee$100
Exam Fee (per section)$238
Total Exam Fees (4 sections)$952
Estimated Total (exam only)$1052

Your Arizona CPA Checklist

0/6 complete
1. Complete Education Requirements

Earn 150 semester hours including at least 24 hours of accounting and 24 hours of business courses.

2. Apply for the CPA Exam
3. Schedule and Pass the CPA Exam
4. Gain Professional Experience
5. Complete Ethics Requirements
6. Apply for Your CPA License

What makes Arizona unique

  • Arizona requires two years of general accounting experience under CPA supervision.
  • The state accepts experience in public, government, industry, or academic settings.
  • Arizona has no residency or age requirement for CPA candidates.

Education Requirements for Arizona CPAs

Arizona requires 150 semester hours of education for CPA licensure. Candidates must complete at least 24 semester hours in accounting subjects and 24 semester hours in business-related courses from a regionally accredited institution. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.

The accounting curriculum should include coursework in financial accounting, auditing, taxation, and managerial or cost accounting. Business courses may include economics, business law, finance, management, and quantitative methods. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Candidates can sit for the exam with 120 semester hours, making it possible to begin testing while still completing a graduate program or additional coursework. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum.

CPA Exam Process in Arizona

Arizona CPA candidates take the Uniform CPA Examination at Prometric testing centers. Applications are processed through NASBA's CPA Central, and candidates receive a Notice to Schedule upon approval. Protecting your study calendar during demanding professional quarters requires a realistic, highly structured plan that accommodates unexpected client demands and deadlines. By breaking down your study objectives into short, focused daily milestones, you can maintain continuous progress without experiencing cognitive burnout.

The exam includes four sections under the CPA Evolution framework. Candidates must achieve a score of 75 or higher on each section and complete all sections within a 30-month rolling window. Managing your rolling exam deadlines requires a proactive calendar strategy that plans for potential retakes and busy season blackouts well in advance. Securing early passes on Core sections provides the necessary breathing room to tackle complex Discipline sections without risking expired credits.

Arizona does not add any state-specific testing requirements beyond the national exam, making the process straightforward for candidates familiar with the NASBA application system. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines.

Experience and Supervision

Arizona requires two years of full-time professional experience in accounting, totaling at least 4,000 hours. This experience must be supervised by a CPA who holds an active license. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The state provides flexibility in the type of experience that qualifies. Work in public accounting firms, corporate accounting departments, government agencies, and educational institutions all count toward the requirement. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Supervisors must verify the candidate's experience by completing the board's experience verification form and attesting to the quality and nature of the work performed. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Fees and Application Costs

Arizona's initial application fee is approximately $100. Each exam section costs $238.15 through NASBA, making the total first-attempt exam cost about $1,052. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Additional costs include study materials, license application fees, and biennial renewal fees. Candidates should plan for potential re-examination fees if sections need to be retaken. Statistical trends show that candidates who fail a section often do so by a margin of only a few points, usually due to consistent cognitive blocks rather than a total lack of content knowledge. Shifting your focus to active pattern repair and simulated exam conditions helps bridge this gap and secures those final points needed to cross the passing threshold. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Continuing Professional Education

Arizona CPAs must complete 80 hours of CPE every two years, with at least 4 hours in ethics. The biennial period aligns with the license renewal cycle. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The board accepts CPE from approved sponsors and organizations, including live programs, online courses, and self-study materials. CPAs should maintain records for at least four years. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Newly licensed CPAs may receive a prorated requirement for their first renewal period, depending on when the license was issued within the cycle. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Start practicing for the Arizona CPA exam

CPAPass targets your weak areas so you can pass faster. Start with 10 free questions a day.

Start Practicing Free

Frequently Asked Questions

Can I sit for the CPA exam with 120 hours in Arizona?
Yes. Arizona allows candidates to sit for the exam with 120 semester hours and a bachelor's degree, but 150 hours are required for licensure.
Does Arizona accept non-public accounting experience?
Yes. Arizona accepts experience in public, industry, government, or academic accounting under CPA supervision.
What is Arizona's CPE requirement?
Arizona CPAs must complete 80 hours of CPE every two years, including 4 hours of ethics.