Arizona CPA Requirements



Arizona CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience and Exam. Please note there are different accounting and business education requirements for examination and licensure in Arizona. See the sections below for these requirements.


Education Requirements for CPA Examination

  • Degree: Baccalaureate degree or higher from a regionally accredited university.
  • Accounting Coursework: At least 24 semester hours of non-duplicative accounting courses of which 12 semester hours must be upper division courses.
  • Business Coursework: At least 18 semester hours of business related subjects.
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Must have completed the degree requirements and the minimum requirements in accounting and business subjects for examination listed above.
    • Application Documents: Application documents found on the board website (opens new window).



Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Arizona. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure. In addition to the requirements listed above, students must complete the following to be licensed.

  • Accounting Coursework: 36 non-duplicative semester hours of accounting to include at least 30 non-duplicative hours of upper division courses (beyond introductory level).
  • Business Coursework: 30 semester hours of business related subjects which may include the following: 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; ethics; and other courses closely related to the subject of accounting and satisfactory to the board.
  • Ethics Coursework: Must pass the AICPA Professional Ethics Exam for initial licensure.
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: At least 2,000 hours of paid or unpaid experience that has exposed the applicant to and provided the applicant with experience in the practice of accounting.


Additional information can be found on the Arizona State Board of Accountancy (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.





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