Arizona CPA CPE Requirements

License Renewal: Last business day of birth month. Renewed once every two years; if odd year, it is renewed on an odd year. If even year, it is renewed on an even year. (Does not matter what time you get your license originally; this is the policy)

Reporting Period: First day of month following birth month to last business day of birth month biennially (odd or even year depending on the license expiration date)

CPE Documentation: CPE hour submission and license renewals can take place at The Arizona Board of Accountancy.

Credit Calculations:

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to 1x the presentation. Any repeat instruction will not receive any credit.
• Partial Credit: Credit is granted in half hour increments once the first full CPE hour is received.
• Published Materials: The author may receive two credit hours for each 3,000 words of written material. Anything less will not count.
• University/College:
  • One semester hour equates to 15 CPE hours
  • One quarter hour equates to 10 CPE hours
  • Non-Credit Courses: Each classroom hour equates to one qualifying hour.

Credit Limitations:

• Instruction: Instructor Credits limited to 40 hours. Instructor Credits combined with authorship credits are also limited to 40 hours.
• Computer Courses: Introductory computer courses are limited to 20 hours.
• Published Materials: Authorship Credits for anything published as books or articles are limited to 20 hours.
• Self-Study: No more than 64 credits may be earned via self-study.

Hour Requirements: 80 hours in a two-year period

• 40 hours in Accounting, Auditing, Business Law, Management Advisory Services or Taxation.
• 16 hours in Accounting, Auditing or Taxation
• 16 hours in a Classroom or live Presentation/Webinar setting.
• 4 Hours in Ethics; which cannot be taught by an employer or co-worker and must include a minimum of one hour for each of the following topics:
  • Ethics related to the practice of accounting; i.e. reviewing the Code of Professional Conduct of the American Institute of Certified Public Accountants
  • Board statutes and administrative rules