Arizona CPA Exam Requirements 2026
Arizona's current exam-eligibility formula is A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Arizona CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted Not Yet Effective: Three degree-and-experience combinations become available, and the examination education statute changes prospectively. Effective January 1, 2027.
Are you eligible for the CPA Exam in Arizona?
Arizona's current sitting rule is: A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Provide a Social Security number unless an official exception applies.
- Complete bachelor's degree or higher.
- Complete 24 qualifying accounting semester hours.
- Complete 18 qualifying business semester hours.
Named coursework and accreditation
- Business: business administration.
- Business: statistics.
- Business: computer science, information systems, or data processing.
- Business: economics.
- Business: finance.
- Business: management.
- Business: business law.
- Business: college algebra or higher mathematics.
- Business: advanced written communication.
- Business: advanced oral communication.
- Business: general ethics.
- Business: marketing.
The degree must be from an accredited institution or a college or university maintaining comparable standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Arizona jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 18 | 27 | Named subjects: business administration, statistics, computer science, information systems, or data processing, economics, finance, management, business law, college algebra or higher mathematics, advanced written communication, advanced oral communication, general ethics, marketing. |
| Upper-level accounting | 12 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Current degree-and-coursework route
- Completed bachelor's degree or higher
- 24 accounting hours
- 18 business hours
- At least 12 accounting hours must be upper level
- Accounting hours must be nonduplicative
- The 18 related hours may come from the subjects listed by Arizona law
- The degree and required coursework must be complete before applying.
- Available through December 31, 2026
- The future examination statute becomes effective January 1, 2027.
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Allowed subject to the published conditions
Arizona eligibility gap planner
Enter your education and personal details to compare them with the published Arizona requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Arizona
Arizona State Board of Accountancy is the application authority. Application method: Board application followed by NASBA section payment and scheduling.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Arizona State Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- current Board application.
- official transcripts.
- application fee.
- name-change or accommodation documents when applicable.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Arizona application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Arizona application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Arizona exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The expiration printed on the NTS controls.
- The 30-month credit period begins on the score-release date for the first passed section.
- An unpaid NASBA payment coupon expires after 90 days.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
NIES is Arizona's sole-source provider for foreign transcript evaluations.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Arizona participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Arizona CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold | 150 hours under the current rule; new routes take effect January 1, 2027 |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required; new routes take effect January 1, 2027 |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted Not Yet Effective: Starting January 1, 2027, Arizona licensure routes include a bachelor's degree plus two years of experience, a bachelor's degree plus 30 additional semester hours and one year of experience, or a postbaccalaureate degree plus one year of experience. |
Enacted pathways that are not effective yet
Use the current rule until the effective date shown. These routes do not change today's exam-admission requirements.
Published licensure routes
Starting January 1, 2027, Arizona licensure routes include a bachelor's degree plus two years of experience, a bachelor's degree plus 30 additional semester hours and one year of experience, or a postbaccalaureate degree plus one year of experience.
Takes effect: January 1, 2027
Pathway timing matters: Effective date: January 1, 2027. The act also changes future exam admission to a postbaccalaureate-degree route with course hours set by Board rule. Current August 2026 exam eligibility remains the bachelor's, 24-accounting-hour, and 18-related-hour rule.
Arizona CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Arizona?
Arizona's current education formula is: A bachelor's or higher degree, 24 accounting hours, and 18 related-subject hours; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Arizona?
No. Arizona allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Arizona to take the CPA Exam?
No Arizona jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Arizona?
Arizona does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Arizona?
The current known first-section total is $418.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Arizona CPA Exam credits last?
Arizona provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Arizona?
Arizona accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Arizona page as your eligibility command center, then move into application timing and study-material research.
Official Arizona sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Arizona State Board of Accountancy.
- CPA Examination Frequently Asked QuestionsArizona State Board of Accountancy · Official FAQ
- Certified Public Accounting Act of 2026Arizona State Legislature · Official Legislation
- Arizona Revised Statutes section 25-320Arizona State Legislature · Statute
- Arizona Revised Statutes section 32-723Arizona State Legislature · Statute
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 9, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.