Arizona CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Must complete 24 accounting semester hours
  • Including 12 hours in intermediate or advanced accounting and 18 semester hours of related courses
  • To be granted certification, minimum of 36 semester hours in accounting courses, of which at least 30 are upper level and at least 30 semester hours are related courses


Need 150 hours to be granted certificate but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: 18

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Arizona CPA Exam Requirements exam fees

Initial Application Fee: $100
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $873.80

Special Fees: All applicants are required to pay an initial application fee and an exam fee. All re-examination candidates are required to pay an $50 registration fee, regardless of the number of sections requested.

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Arizona CPA Exam Requirements state board contacts

Arizona State Board of Accountancy
100 N. 15th Avenue, Room 165
Phoenix, AZ 85007

Phone: 602-364-0804
Fax: 602-364-0903

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Arizona CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Arizona, follow these steps:

    Before applying for the exam, evaluate your current credentials.
    You will need:

    A Bachelor's degree conferred by a regionally accredited college or university and at least 24 hours in Accounting courses and 18 hours in related courses.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the Arizona State Board of Public Accountancy using the link provided in the Becker website. The application fee will be $100. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the Arizona State Board of Public Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive an invoice for exam fees totaling $773.80 which must be paid in advance. Once fees are paid, 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.
  • 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. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Phoenix, Tucson, or any other Prometric location that is convenient to you.