ASCPA Advocate | 2026 Legislative Session Update

The ASCPA advocacy team represents the profession in Arizona legislative, regulatory and political processes. Thank you for being an ASCPA member and supporting this important work.

Here are the top things to know as we fly past the 100th day of the 2026 legislative session:

State Legislative Session Continues with Budget Negotiations

April 21 marked the 100th day of the Legislative Session and we have passed the theoretical end of session. In the early 1990s, the Legislature adopted a rule requiring the end of session by the Saturday following the 100th day, which would have been April 25 this year. However, the rule can, and often is, suspended by a simple majority vote.

Today marks day 131 of the Legislative Session and legislators have introduced 1,998 bills and 158 memorials and resolutions. This includes several tax conformity proposals and a republican budget proposal that have ultimately been vetoed by the Governor. 

Following the veto of the majority party budget in early May, the Governor implemented a month-long signing moratorium. Essentially stating that she will not sign any other bills until the legislature comes together to negotiate the state budget which is constitutionally required to be in place by July 1. The Senate adjourned for two weeks returning May 18 while the House adjourned for a month, returning June 1. 

In the meantime, there seems to have been progress on budget negotiations between the legislature and the Governor's Office, and we hope to see budget bills introduced in early June. 

You can view the full session timeline, here. 

Alternative Pathways Legislation Signed by Governor!

Sen. Mesnard introduced SB 1181 to create alternative pathways to CPA licensure, the bill also makes various changes to stature related to CPA licensure and definitions. SB 1181 passed out of House and was signed by the Governor on April 7. The bill has a delayed effective date of January 1, 2027 to better align with other jurisdictions. 

Below you will find a summary of the changes to the pathways to become a CPA. 

• Replaces the 2000-hour work experience and the 150-semester hour requirement for an initial CPA applicant with the requirement for an applicant to present satisfactory evidence to the board that the applicant:
  • a) has obtained a baccalaureate degree and at least two years of experience;
  • b) has obtained a baccalaureate degree with 30 additional credit hours and at least one year of experience; or
  • c) has obtained a postbaccalaureate degree and at least one year of experience.
• Replaces the 150-semester hour requirement for a reciprocal CPA applicant with three years of experience with the requirement to obtain either:
  • a) a postbaccalaureate degree; or
  • b) a baccalaureate degree with 30 additional semester hours.
• Removes the prescribed number of semester hours in accounting and related courses required for the education qualifications of new or reciprocal CPA applicants and requires the board to adopt rules regarding the number of semester hours of accounting courses and related courses required to fulfill the education qualifications of new or reciprocal CPA applicants.

You can find the full legislative summary of SB 1181, here. 

Joint Legislative Budget Committee - Financial Advisory Committee Budget Forecast

On Thursday, April 16 the Finance Advisory Committee (FAC), met to discuss Arizona’s updated revenue forecast. The FAC is made up of private and public sector economists who serve as an additional resource to the Joint Legislative Budget Committee (JLBC) in the development of its state revenue forecast. 

In arriving at its latest forecast, JLBC cited “greater economic uncertainty” due to the Iran conflict is reflected in the more cautious April 4-sector forecast. The January Baseline estimated $577 M of available resources. With the revised April forecast, the level of resources would be $378 M. Under either revenue forecast, there would be challenges in addressing major budget issues such as tax conformity and “ongoing one-time” spending.

The probability of meeting either the January forecast or the April forecast depends in part on the duration of the Iran conflict. If the current conflict is resolved, the likelihood of the January forecast may increase with a reset in consumer and market expectations. Conditions will likely not return to normal for awhile. In contrast, a continuation of the Iran conflict would suggest a more pessimistic revenue forecast. There would be longer-term disruptions to oil markets and significant changes in consumer behavior.

You can view the full book of materials from the April 16 FAC meeting, here.

You can view JLBC’s Baseline presentation, which summarized the estimates, here.
For more detailed information, you can view JLBC’s Baseline Book, here.

2026 Election Cycle - New Primary Election Date

HB 2022 was signed into law 2/6/2026 with an emergency clause to move the Primary Election date from the first Tuesday in August to the second to last Tuesday in July. This change impacts various other deadlines tied to the Primary date including but not limited to candidate filing, canvass, and provisional ballots curing. The General Election date remains the same. This was a bipartisan measure that received a ⅔ vote of the legislature. You can view the bill in its entirety, here. 

Below you will find important deadlines for the July 21 Primary Election & the November 3 General Election.

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