CPA exam and license requirements in Arizona
Arizona requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Arizona State Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Arizona?
Arizona requires 120 semester credit hours to sit for the CPA exam. Candidates in Arizona sit under the rules of the Arizona State Board of Accountancy.
How many credit hours do you need for a CPA license in Arizona?
Arizona requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Arizona?
The CPA exam in Arizona costs $262.64 per section, a $100 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Arizona board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Arizona?
Arizona gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Arizona require a CPA ethics exam?
Arizona: Pass the AICPA professional ethics exam with a score of 90% or better within the two years immediately before applying for certification.
What work experience is required for a CPA license in Arizona?
Arizona requires 2,000 hours of paid or unpaid accounting experience, verified on a Certificate of Experience by a signer whose education and experience are comparable to a CPA's (need not be Arizona-licensed).
Who regulates CPAs in Arizona?
CPAs in Arizona are regulated by the Arizona State Board of Accountancy. Its published requirements are at https://www.azaccountancy.gov.
Recent changes and notes for Arizona
- Licensure 150 hours = 36 accounting hours (30 upper-level) + 30 related hours; sit at 120 hours with a bachelor's, 24 accounting (12 upper-level) and 18 business hours.
- SB 1181 (signed Apr 6, 2026) adds a bachelor's plus two-years-experience route and two other pathways effective Jan 1, 2027; until then the 150-hour route is the only option.
- 30-month conditional-credit window, extended from 18 months effective July 3, 2024.
- Valid SSN and lawful U.S. presence required; age 18+; no residency or citizenship requirement; direct-apply, so no separate NASBA evaluation fee.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.azaccountancy.gov/Certification/FAQs.aspx. Requirements change; confirm with the Arizona State Board of Accountancy before applying.