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Certified Public Accountant
Total cost: $1,252.60 | Exam: Yes
Most information on this page has been verified.
86% of data points are verified against official sources. 6 fields based on preliminary research. We recommend confirming details with your state's licensing authority. See sources below · Report incorrect data
150 hrs
Credit Hours
75
Passing Score
6 sections
Exam Sections
1 yrs
Experience
80 hrs
CPE Hours
$1,252.60
Total Initial Fees
Education & Credit Hour Requirements
VerifiedCredit Hours Required
150 hours
Bachelor's Required
Yes
Accounting Credits
30 semester hours in accounting
Business Credits
24 semester hours in business
Degree Field
Accounting or related field
Ethics Course Required
No
Accepted Alternatives
Most states require 150 semester hours of education to obtain a CPA license, including specific accounting and business course credits. Some states allow candidates to sit for the CPA exam at 120 hours but require 150 hours for licensure.
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Uniform CPA Examination
Verified6
Sections
75
Passing Score
Computer-based testing (CBT) at Prometric centers; continuous testing year-round
Format
$952.60
Total Exam Fee
Exam Sections
AUD
Auditing and Attestation
FAR
Financial Accounting and Reporting
REG
Taxation and Regulation
BAR
Business Analysis and Reporting
ISC
Information Systems and Controls
TCP
Tax Compliance and Planning
Can Sit for Exam Before 150 Hours
Yes (can sit at 120 hours)
Time Limit
Varies by section (e.g., AUD=4 hrs, FAR=4 hrs, REG=4 hrs; discipline sections also ~4 hrs but may vary)
Overall licensing difficulty: 53/100
Study recommendation: Most candidates study 2–4 weeks
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Difficulty rating based on education, exam, and experience requirements. Individual experience may vary.
Uniform CPA Examination
Time Limit
Varies by section (e.g., AUD=4 hrs, FAR=4 hrs, REG=4 hrs; discipline sections also ~4 hrs but may vary)
Passing Score
75
Format
Computer-based testing (CBT) at Prometric centers; continuous testing year-round
Key Topics Covered
Cost of failing
Retake fee: $952.60Invest in preparation to pass the first time.
How long should you study? Most candidates study 2–4 weeks before taking the Uniform CPA Examination.
Study Materials & Exam Prep — Uniform CPA Examination
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Work Experience Under Licensed CPA
Verified2,000 hrs
Hours Required
1 yrs
Years Required
Supervision
Under a licensed CPA
Accepted Experience Types
Most states require 1-2 years (or 1,500-2,000 hours) of accounting experience under the supervision of a licensed CPA. Some states accept experience in government, industry, or academia in addition to public accounting.
Ethics Examination Requirement
VerifiedEthics Exam Required
Exam Name
AICPA Professional Ethics Exam
Provider
AICPA
Passing Score
90%
Details
Self-study ethics course with open-book exam
Many states require CPA candidates to pass an ethics exam, typically the AICPA Professional Ethics Exam, as a condition of licensure. Some states administer their own state-specific ethics examination.
Didn't pass on the first try? Learn what to do if you fail a CPA exam section.
| Fee | Amount |
|---|---|
Application Fee | $100 |
Exam Fee (per section) Paid to NASBA/Prometric | $238.15 |
Total Exam Fee 4 sections at $238.15 each | $952.60 |
License Fee | $200 |
Renewal Fee | $200 |
Total Initial Fees Includes application, all 4 exam sections, and initial license fee | $1,252.60 |
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Renewal & CPE Requirements
Verified2 years (biennial, based on birth month/year)
Renewal Period
80 hrs
CPE Hours Required
4 hrs
Ethics CPE
CPE Topics
Renewal Fee
$200
Regulatory Board
CPA licenses must be renewed on schedule. Most states require continuing professional education (CPE) hours covering accounting, auditing, taxation, and ethics topics.
Out-of-State Reciprocity
VerifiedAccepts Out-of-State Credentials
Substantial Equivalency
Accepted
Mobility / Practice Privilege
Available
Reciprocity Type
Substantial equivalency with practice privilege
Transfer Details
Arizona participates in the CPA Mobility initiative, allowing CPAs from substantially equivalent states to practice without obtaining an additional license. All 55 CPA jurisdictions are substantially equivalent per NASBA. Individual-based practice privilege adopted in UAA 9th Edition (2025).
Additional Requirements for Transfer
CPA license reciprocity is often facilitated through the UAA substantial equivalency framework. CPAs who meet the "three Es" (education, exam, experience) may qualify for practice privileges in other states without obtaining an additional license.
Moving to another state? Use our Transfer Tool to see what you need →
Compare Arizona with other states →
See how requirements, costs, and timelines differ across all 50 states.
Arizona allows candidates to sit for the CPA Exam with 120 credit hours but requires 150 for licensure. Arizona is one of the states that supports early exam candidacy.
Arizona requires 150 semester hours of education for CPA licensure.
30 semester hours in accounting required.
1 year (2,000 hours) of supervised experience required.
80 CPE hours required per 2 years renewal period.
Arizona is a mobility state with substantial equivalency.
UAA 9th Edition (2025) added 120-hour pathway option (bachelor's + 2 years experience); not yet enacted in this state as of March 2026.
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CPA requirements in Arizona verified against Arizona State Board of Accountancy, March 2026.
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