Starting after December 31, 2026, first-time applicants can earn an Arizona CPA certificate through one of 3 paths: a bachelor's degree plus 2 years of experience, a bachelor's degree plus 30 more semester hours and 1 year of experience, or a graduate degree plus 1 year of experience, instead of always needing 150 semester hours.
Official title: certified public accountants; certification; alternative
- Takes effect after December 31, 2026
What changes
BeforeA first-time applicant who passed the CPA exam needed a bachelor's or higher degree, at least 150 semester hours (including 36 accounting hours, 30 of them upper-level, and 30 related-course hours) and at least 2,000 hours of experience.
NowA first-time applicant who passes the exam must show 1 of these: a bachelor's degree and at least 2 years of experience; a bachelor's degree plus 30 additional semester hours and at least 1 year of experience; or a postbaccalaureate (graduate-level) degree and at least 1 year of experience. Experience means verified paid or unpaid work providing accounting services in government, industry, academia or public practice, with 1 year equal to 2,000 hours. The board must set the required accounting and related course hours by rule.
BeforeTo take the CPA exam, a person needed a bachelor's or higher degree with at least 24 accounting hours (12 upper-level) and 18 related-course hours.
NowTo take the CPA exam, a person needs a bachelor's or postbaccalaureate degree that includes the number of accounting and related course hours the board sets by rule.
BeforeA CPA licensed in another state could get an Arizona certificate based on 3 years of CPA work plus 150 semester hours, or 5 of the last 10 years plus set accounting and related course hours, among other options.
NowOptions now include 3 years of CPA work plus a graduate degree or a bachelor's degree with 30 additional semester hours; 5 of the last 10 years of CPA work plus a bachelor's degree; or 10 of the last 15 years of CPA work. Coming from a state the board finds substantially equivalent remains an option.
BeforeOut-of-state CPAs could practice in Arizona without an Arizona license if their state required 150 semester hours, the exam and 1 year of experience, or if they met Arizona's out-of-state certificate rules.
NowOut-of-state CPAs qualify for this privilege if they meet Arizona's new certificate requirements or the requirements of another state law section, or if they held a valid active CPA license in any jurisdiction as of December 31, 2024. The privilege is now described as also covering firms.
BeforeA CPA or firm under a disciplinary order or proceeding could not cancel its certificate or registration.
NowA CPA or firm under investigation also cannot cancel. The board may offer relinquishment (giving up a certificate), and continuing education audits are no longer kept confidential like other investigations. Firm and retired-status registration fees are charged pro rata for registrants of less than 2 years.
Who it affects
- People seeking to become certified public accountants in Arizona, including accounting students
- Certified public accountants licensed in other states who practice or seek certification in Arizona
- Arizona certified public accountants and accounting firms
- Arizona State Board of Accountancy
What you need to do
Nothing.
What the law doesn't answer
- How many accounting and related course hours the board will require by rule
- Whether the 30 additional semester hours must be in particular subjects
- What the separate state law section referenced for out-of-state CPAs (32-4302) requires
- How the new rules apply to applicants already partway through the old process
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.