CPAs must complete CPE learning each biennial period to maintain an active license. Arizona CPE requirements dictate a total of 80 credit hours every two years.
Biennial CPE requirements
Further stipulations for the two-year CPE reporting period include:
- Completing 4 hours of ethics CPE, including a minimum of 1 hour on ethics related to the practice of accounting (AICPA Professional Code of Conduct) and 1 hour on Arizona State Board of Accountancy statutes and administrative rules
- Completing a minimum of 16 hours in classroom or live/interactive webinar format
- Completing a minimum of 40 hours in accounting, auditing, taxation, business law, or consulting services
- Of the 40 hours above, a minimum of 16 hours must be in accounting, auditing, or taxation
- No more than 20 hours earned in introductory computer courses
Renewing your Arizona CPA license
Arizona CPA license renewals occur biennially based on birth year and birth month. CPAs born in even-numbered years renew during their birth month in even-numbered years. CPAs born in odd-numbered years renew during their birth month
in odd-numbered years.
Licenses must be renewed no later than 5 p.m. on the last business day of the birth month. A renewal registration is deemed filed on the date and time received in the Board office. If not renewed by this date, the certificate will
be suspended, and a $50 late fee will apply to reactivate it.
CPE must be completed on or before the renewal date. The biennial renewal fee is $300.
Arizona ethics CPE
Arizona requires 4 hours of ethics CPE every two-year renewal period. The 4-hour requirement includes, at a minimum:
- 1 hour of ethics related to the practice of accounting, including the AICPA Professional Code of Conduct
- 1 hour covering the Arizona State Board of Accountancy statutes and administrative rules
Course approval
Arizona does not pre-approve continuing education programs or sponsors. The state accepts courses from NASBA sponsors. CPE credit is given for programs that provide a formal course of learning at the professional level and contribute
directly to the professional competence of participants.
Individual registrants are responsible for determining whether the CPE they elect to take qualifies. Ethics programs taught or developed by an employer or co-worker do not qualify for the ethics requirement.
Non-resident CPAs
A non-resident CPA seeking renewal of an Arizona certificate meets Arizona CPE requirements by meeting the CPE requirements for renewal in the jurisdiction where their principal place of business is located. If that jurisdiction has
no CPE requirements, the non-resident CPA must comply with all Arizona CPE requirements.