Arizona CPE Requirements
/The Arizona State Board of Accountancy CPE requirements are as noted below.
What is the Arizona License Renewal Deadline?
Related Courses
Every other year, by the last business day of the CPA’s birth month. A registrant born in an even-numbered year shall register in each even-numbered year, while those born in odd-numbered years shall register in each odd-numbered year.
What is the Arizona CPE Reporting Period?
Every other year, by the first day of the month following the CPA’s birth month.
What are the Arizona CPE Requirements?
Complete 80 hours of CPE.
A minimum of 16 of these hours must be in classroom or live/interactive webinars (which means that self-study credits are capped at 64 hours per reporting period).
A minimum of 40 of these hours must be in accounting, auditing, taxation, business law, or consulting services of which a minimum of 16 hours must be in the subject areas of accounting, auditing, or taxation.
Up to 20 hours of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is capped at 40 hours. The maximum credit allowed in aggregate for writing and lecturing is 40 hours.
The credit for service as a lecturer is the preparation and presentation time, where the preparation time cannot exceed the presentation time; no additional credit is allowed for repeating a lecture.
A maximum of 20 hours of CPE can be earned during each renewal period by completing introductory computer related courses.
There is a cap of four hours per reporting period for nano learning credits.
What is the Arizona Ethics Requirement?
Complete four hours of ethics, which includes at least one hour each of the following:
Ethics related to the practice of accounting, including the American Institute of Certified Public Accountants Professional Code of Conduct
The Arizona State Board of Accountancy statutes and administrative rules
Note: The AccountingTools Ethics for Arizona course covers both of these requirements.
What Areas of Study Are Allowed for Arizona CPAs?
The Board states in its rules, “CPE credit may be given for a program that provides a formal course of learning at a professional level and contributes directly to the professional competence of participants.”
Allowable Arizona Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Arizona CPE Reciprocity
A non-resident registrant seeking renewal of their Arizona CPA certificate shall be determined to have met this state’s CPE requirements by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the registrant’s principal place of business is located. Non-resident applicants for renewal shall demonstrate compliance with the CPE requirements of the jurisdiction in which the registrant’s principal place of business is located by signing a statement to that effect on the renewal application of this state.
Arizona CPE Rule Reference
R4-1-453
Arizona Board of Accountancy Address
100 N. 15th Avenue, Suite 165
Phoenix, AZ 85007
Office: 602-364-0804
www.azaccountancy.gov