PocketCPA

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 2026-08-19.

Credit hours to sit
120
Credit hours to license
150
Exam fee per section
$262.64
Exam credit window
30 months
Notice to Schedule valid
6 months from issue
Transferring scores out
Through the board
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.

How long is your Notice to Schedule valid in Arizona?

Arizona gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Arizona State Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Arizona?

Arizona offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Arizona?

Not through NASBA. Arizona does not appear as an origin on NASBA's transfer service, so you request your scores from the Arizona State Board of Accountancy directly. This is read from NASBA's archived fee schedule rather than a current board page, so confirm it before posting anything.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Arizona?

We did not find one. Arizona's statutes and board rules were read for a deadline to apply for licensure after passing, and neither sets one, so the sections you have passed do not appear to go stale while you finish the experience requirement. That is a "not found" rather than a guarantee: confirm with the Arizona State Board of Accountancy before relying on it.

Researched against Arizona's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

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.

Can you become a CPA in Arizona without 150 credit hours?

Not yet. Arizona has enacted an alternative route to CPA licensure that does not require 150 semester hours, but it does not take effect until 2027-01-01, so 150 hours is still required today. The law is SB 1181, Laws 2026, Chapter 17, amending A.R.S. section 32-721.

What the alternative route requires: A baccalaureate degree and at least two years of experience, with the Board of Accountancy setting the required accounting and related course hours by rule.

Worth knowingThe other two combinations, a baccalaureate degree plus 30 additional semester hours with one year of experience and a postbaccalaureate degree with one year of experience, preserve the substance of the old 150 hour path. The board is conducting expedited rulemaking to set the accounting and related course hours, so the coursework detail behind the new route is not yet final.

Arizona Legislature, Laws 2026 Chapter 17 (SB 1181), chaptered text: https://www.azleg.gov/legtext/57leg/2r/laws/0017.htm. Verified 2026-08-19, and independently re-checked against the cited source.

Recent changes and notes for Arizona

The other jurisdictions with a route enacted but not yet in force

Arizona is one of 9 jurisdictions that have passed an alternative route which has not started yet. Each has a dated start.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 11,896 questions, each cited to the specific standard or statute it tests, and 1,071 lesson pages written from primary source text. A nine-item sample of every section is open with no account, and a full-length FAR mock exam is free with one.

Source: https://www.azaccountancy.gov/Certification/FAQs.aspx. Requirements change; confirm with the Arizona State Board of Accountancy before applying.