How to Become a CPA

• Baccalaureate degree
  • 24 non-duplicative accounting semester hours
    • 12 semester hours of upper-level courses
  • 18 semester hours of related courses

OR

• 150-hour educational requirement
  • Minimum 36 semester hours in non duplicative accounting courses
    • 30 semester hours MUST be upper-level
  • Minimum 30 semester hours in related courses

You must complete 2,000 hours of paid or unpaid accounting experience

• You must submit a Certificate of Experience (COE) from each of your supervisors.
• COE forms do not expire, but they must be filled out by a CPA or an individual who has the education equivalent to a CPA.
  • If the signer is not a CPA, they must attach a resume and a job description to verify they have the education and experience to oversee a potential CPA candidate. The job description should verify the experience on the COE.

Other Qualifications

• Character and Fitness
• Proof of Citizenship/Residency

AICPA and NASBA built this to be a dynamic model that allows the license to adapt and evolve as the profession and the marketplace dictates. Resulting in one CPA license – without qualifiers - that enhances public protection by bringing deeper knowledge and skills into the profession.

• This model has a core made up of accounting, audit, and tax with technology woven throughout. For all candidates.
• Candidates will select one of the three disciplines to demonstrate deeper knowledge.

You must pass all four sections.

• Exam will be no more than 16 hours.
• Exam can be taken in any order.
• You have 18 months to pass all four parts.

Download this quick checklist to learn how to apply for the exam.

• Must pass the AICPA Ethics Exam, a 90% or higher is considered passing.
• Must complete exam within one year from the date of purchase.
• Scores cannot be older than two years upon submission to Arizona State Board of Accountancy.
• You may purchase the online version of the Ethics exam from the ASCPA at a discounted rate. Click here to purchase.