Future CPAs

High School Students

Resources for high school students and teachers to learn more about the accounting profession.

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College Students

Resources for college students on the path to becoming a CPA

This Way to CPA

Road to the CPA

The CPA exam consists of four exams:

  • Audit & Attestation (AUD) – Four hours
  • Financial Accounting & Reporting (FAR) – Four hours
  • Business Environments & Concepts (BEC) – Four hours
  • Regulation (REG) – Four hours

75% or higher is needed to earn a passing grade on any given section of the CPA exam. You have 18 months from the day you pass your first exam section to successfully pass the other three sections; otherwise, you will lose the oldest score.

After the 10th day of March, June, September and December, the given month is closed for testing.

Arizona requires a bachelor’s degree from an accredited institution, college or university. The transcript must include at least 24 accounting semester hours of which 12 semester hours must be related to classes beyond introduction, principles or basic courses. Eighteen semester hours of courses such as: 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, marketing and other courses closely related to the subject of accounting and satisfactory to the board are also required.

You must have a minimum of 150 semester hours from an accredited institution, college or university. Of the 150 semester hours, you must have 36 semester hours of accounting courses of which 30 semester hours must be in classes beyond introduction, principles or basic courses.

Thirty semester hours in courses such as: 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, marketing, and other courses closely related to the subject of accounting and satisfactory to the board are also required.

You will need to work 2,000 hours (approximately one year full time) under the guidance of a CPA or an individual who has the education and experience equivalent to a CPA (like a CFO or tax accountant) that exposes you to experience in the practice of accounting.

Yes, a score of 90% or better is required for certification in the state of Arizona. Ethics exam scores cannot be older than two years upon submission to the Board. The AICPA offers the ethics exam, and scores must be submitted within one year from the date of purchase. Order an ethics exam

  • Be sure to evaluate college transcripts for duplicate course work.
  • Do not submit incomplete forms.

No. The licensing authority and requirements for CPAs falls under the jurisdiction of the state regulatory agency, the Arizona State Board of Accountancy. The Arizona Society of CPAs is a voluntary membership organization whose purpose is to promote and protect the CPA profession in Arizona.

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Licensing Information

Get more Information about your license.

State Board of Accountancy