Arizona CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Arizona requires licensed CPAs to earn 80 hours of continuing professional education during each biennial reporting period. The cycle runs from the first day of the month following the licensee's birth month to the last business day of the birth month two years later. Renewal falls on odd or even years based on birth year parity.
Of the 80 hours, at least 40 must be in technical subjects such as accounting, auditing, taxation, business law, or consulting services, with a minimum of 16 specifically in accounting, auditing, or taxation. An additional 16 hours must come from live classroom presentations or live interactive webinars — blended learning counts only the live portions.
Ethics requirements include 4 hours per cycle covering at least 1 hour of AICPA Professional Conduct and 1 hour of Arizona Board statutes and rules. Ethics courses cannot be taught by an employer or co-worker.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | 4 hours of ethics CPE per biennial period. Cannot be taught by an employer or co-worker. Must include a minimum of 1 hour each of: (1) professional conduct per AICPA Code of Professional Conduct, and (2) Arizona State Board of Accountancy statutes and administrative rules. |
| Accounting, Auditing, Taxation, Business Law, or Consulting Services | 40 | Every renewal | At least 40 of the 80 hours must be in accounting, auditing, taxation, business law, or consulting/management advisory services. Of these 40 hours, a minimum of 16 must be specifically in accounting, auditing, or taxation. |
| Live Classroom or Interactive Webinar | 16 | Every renewal | A minimum of 16 hours must be obtained in a live classroom presentation or through a live interactive webinar presentation. Blended learning: only live portions count toward this requirement. |
Exemptions
- Non-Resident Licensee (Reciprocity) — Non-resident licensees may satisfy Arizona CPE requirements by meeting the CPE standards of their principal office state.Must have a principal office in another stateMust meet all CPE requirements of that state
How You Can Complete Your CE
Provider Requirements
Arizona does not pre-approve CPE providers. Credit may be given for programs that provide a formal course of learning at a professional level and contribute directly to the professional competence of participants. Arizona accepts NASBA-sponsored courses. Individual registrants are responsible for determining whether CPE they elect to take qualifies.
Tips for Arizona CPAs
- Schedule your 16 live classroom or webinar hours early — blended learning only counts the live portions, so verify format before enrolling.
- Ethics courses must include both AICPA Professional Conduct and Arizona Board statutes coverage. Courses from employers or co-workers are not accepted.
- Computer-related courses are capped at 20 hours (25% of total). Plan your course mix to stay within limits.
- Non-resident licensees can satisfy Arizona CPE by meeting their principal office state's requirements instead.