Arizona (AZ) CPA Exam requirements declare that you must be confirmed 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:
Arizona CPA Exam Education Requirements
Pursuant to A.R.S. § 32-723(A), you must present satisfactory evidence that you have successfully obtained a baccalaureate or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show the following: 24 non duplicative semester hours of accounting, including at least 12 non duplicative hours of upper level coursework.
18 semester hours of related courses which as defined in A.R.S. § 32-701(25) include the following:
Business administration
Statistics
Computer science, information systems or data processing
Economics
Finance
Management
Business law
College algebra or more advanced mathematics
Advanced written communication
Advanced oral communication
General ethics
Marketing
Other courses that are closely related to the subject of accounting or that are satisfactory to the Board
Please visit Arizona Board of Accountancy (azaccountancy.gov) for more information.
Arizona CPA Exam Age Requirements
Please visit Arizona Board of Accountancy (azaccountancy.gov) for more information.
Arizona CPA Exam Residency Requirements
Please visit Arizona Board of Accountancy (azaccountancy.gov) for more information.
Application Process
Submit application materials and pay application fee
It costs $100 for the initial application and $50 for the re-exam application.
Helpful Hint – You should only apply for the sections you anticipate taking during the six-month timeframe of the Notice to Schedule (NTS). If you apply for sections and then you do not test for that section, your fees to sit are not refundable. NASBA will bill via payment coupon for each section that you indicate on your application and will issue a Notice to Schedule (NTS) for those sections after full payment is received. Once you have your NTS, it is your responsibility to ensure that you allow yourself sufficient time to schedule a test date prior to expiration of your NTS.
Committee Review
The Board’s Certification Advisory Committee generally meets monthly. When your application is complete, the committee will review your application along with your transcripts to ensure that you meet the appropriate educational requirements. If all requirements are met, the Committee will make a recommendation to the Executive Director to approve your application to sit for the Uniform CPA Exam.
Executive Director/Board Review
Pursuant to A.R.S. § 32-703(B)(14), the Board may delegate to the Executive Director the authority to approve an applicant to take the Uniform CPA exam, pursuant to A.R.S. § 32-723. Committee recommendations for approval will be approved by the Executive Director. If the Committee recommends denial, your file will go before the Board to review the Committee’s recommendation and make a final determination. The Board generally meets ten times per calendar year (see the calendar for upcoming meeting dates.)
Authorization to Test
After the Board’s Executive Director’s approval, Board staff will electronically submit the Authorization to Test (ATT) to NASBA.
Payment to NASBA
Upon NASBA’s receipt of the Authorization to Test (ATT) from the Arizona State Board of Accountancy, NASBA will send you an invoice (commonly referred to as the “payment coupon”) for the amount of the testing fees which are payable directly to NASBA. The payment coupon is valid for 90 days. If you do not complete payment to NASBA within the 90 days, the payment coupon will expire and you will need to reapply with the Board. The NASBA testing fees are currently as follows:
| Exam Section | Hours | Fee Structure Effective November 22, 2023 | Fee Structure Effective August 3, 2024 |
| Auditing and Attestation (AUD) | 4.0 | $254.80 | $262.64 |
| Financial Accounting and Reporting (FAR) | 4.0 | $254.80 | $262.64 |
| Regulation (REG) | 4.0 | $254.80 | $262.64 |
| Tax Compliance and Planning (TCP) | 4.0 | $254.80 | $262.64 |
| Business Analysis and Reporting (BAR) | 4.0 | $254.80 | $262.64 |
| Information Systems and Controls (ISC) | 4.0 | $254.80 | $262.64 |
Notice to Schedule
Upon NASBA’s receipt of your payment, they will issue a Notice to Schedule (NTS), which will expire in six months. If you fail to take all or any section of the exam listed on the NTS during the six months, those sections will expire with the NTS.
Schedule Testing
Visit proscheduler.prometric.com to book a location and a testing time.
Testing
You will take the exam as scheduled.
Scoring and Reporting
After the examination, candidate responses are forwarded to the American Institute of CPAs (AICPA) for scoring. Once scored, the AICPA forwards them to NASBA for processing. Finally, NASBA will email the scores to those candidates who choose email as their contact preference. For those candidates who choose a mailing address as their contact preference, they will receive their scores via the mail from NASBA. Please note that selecting mail as your contact preference will delay the time in which you receive your scores.