State Requirements


State & Territory Requirements

Last Updated 1/19/2019


Age Requirement 18
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A)
Participates in International Examination Program Yes
Hours in Accounting: 36 semester hours (30 hours must be in upper-level). Also required for licensure: at least 30 hours in related courses, including Business administration, Statistics, Computer science, information systems or data processing, Economics, Finance, Management, Business law, College algebra or more advanced mathematics, Advanced written communication, Advanced oral communication, General ethics, Marketing, and other courses closely related to the subject of accounting and satisfactory to the Board.
Exam sitting requirements: B.A. or higher (120 hours). Must have 24 semester hours of nonduplicative accounting courses, of which 12 semester hours are upper-level courses, and 18 semester hours in related courses.
Experience Requirements: At least 2,000 hours in the practice of accounting. Experience must be sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

Arizona Society of Certified Public Accountants

Gretchen Pacheco


4801 E. Washington St.

Suite 180

Phoenix, AZ



State Board


  • Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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