Dear Arizona - Recent CPA Exam Candidate:
Congratulations on passing the Uniform Certified Public Accountant Examination. Through your hard work, dedication, and motivation, you have successfully completed the most challenging component of becoming a Certified Public Accountant. If you continue your pursuit to become a Certified Public Accountant in Arizona, we highly encourage you to visit our website at www.azaccountancy.gov, then click on the Certification Tab to obtain an application, and to read the frequently asked questions. These will help you to learn more about requirements necessary to successfully apply for Certification by Examination in Arizona. You may also reference the Arizona Revised Statutes and Arizona Administrative Code on the website to read A.R.S. § 32-721 and A.A.C. R4-1 341 and R4-1-343, which govern your application.
While all requirements are listed on the website and in the application, it is worthwhile to note here that the educational component includes the demonstrated completion of:
- A baccalaureate degree or higher from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution
- At least 150 total semester hours of education
- At least 36 semester hours of non-duplicative accounting courses, of which 30 semester hours are upper-level courses[1]
- At least 30 semester hours in related courses[2]
Please understand that no representative of the Board reviews transcripts or anything akin to it to pre-approve courses. This review can only occur once you submit your application. Board staff are also unable to advise you as to whether coursework either already completed, or planned for the future, may be considered duplicative or upper-level.
Once again—congratulations on your notable accomplishment!
[1] A.A.C. R4-1-101 defines "upper-level course” as a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principals of accounting or similar introductory accounting courses.
[2] A.R.S. § 32-701 defines “related courses” as 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; or other courses that are closely related to the subject of accounting or that are satisfactory to the Board.
