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 charts below for these requirements.


Education Requirements for CPA Examination


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.


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.


Education Requirements for CPA Licensure

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 website.


Note: 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. 



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