Source: https://www.azaccountancy.gov/Certification/FAQs.aspx
Timestamp: 2019-04-18 14:17:03+00:00

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What are the relevant statutory and Arizona Administrative Code citations?
How do I request a fee waiver for my certification application?
When can I apply to be an Arizona CPA?
What are the education requirements for certification by Exam?
What if I was educated outside of the United States?
Are my transcripts still on file if I was approved to sit for the Uniform CPA Exam in Arizona?
What are the experience requirements for certification by Exam or Grade Transfer?
Does it matter in what jurisdiction I gained the experience?
How do I obtain the Professional Ethics course?
Can I get a license by reciprocity since I am licensed in another jurisdiction?
Can I get a license by reciprocity since I am licensed in another country?
Which jurisdictions are considered substantially equivalent?
Can I count exam prep review courses toward my certification hours?
How do I request verification of my grades/license?
36 non duplicative semester hours of accounting, including at least 30 non duplicative hours of upper level coursework which means a course taken beyond the basic level, after any required prerequisite or introductory accounting course and does not include principles of accounting or similar introductory accounting courses.
Through February 3, 2019, and under current Arizona Administrative Code (Rule), applicants for either certification or the Uniform CPA Exam who have taken education outside of the United States are required to undertake a course-by-course evaluation of their education from a foreign transcript evaluation service that is a member of either the National Association of Credential Evaluation Services (NACES) or the Association of International Credential Evaluators (AICE). However, effective February 4, 2019, applicants who have taken education outside of the United States are required to undertake a course-by-course evaluation of their education from the National Association of State Boards of Accountancy International Evaluation Services (NIES). NIES will be a sole-source provider for the evaluation of foreign transcripts. NIES’ mission is dedicated to upholding the integrity of the U.S. CPA credential through expert evaluation of international coursework and stringent authentication of education. For more information about NIES and its services, please visit the NIES Website.
Any applications received after 12/26/2018 that are supported by NACES/AICE member transcript evaluations will be returned unprocessed.
Any original NACES/AICE member transcript evaluations that were submitted to the Board are considered public records pursuant to A.A.C. R4-1-104 and must be retained by the Board. Further, A.A.C. R4-1-105(A) states that a transcript is a confidential record and is not available for public inspection or copying. As such, the Board is unable to release these evaluations to another Board or transcript evaluation company.
If you were previously considered by the Board for certification or to sit for the Uniform CPA Examination, and you submitted a NACES/AICE member transcript evaluation at that time, you are now required to submit a course-by-course evaluation of your education from NIES. This is true whether or not your previous application was approved.
If you have applied to take the Uniform CPA Examination in Arizona within the past 5 years, the transcripts provided with your exam application will be on file. However, the transcripts on file may need to be supplemented with additional transcripts as the education requirements for certification are more rigorous than those for exam.
A.R.S. § 32-721(B)(1) requires that candidates have had at least two thousand hours of paid or unpaid experience either before or after passing all sections of the examination for certified public accountant, that has exposed the applicant to and provided the applicant with experience in the practice of accounting. The applicant’s experience must be sufficient to demonstrate the applicant’s ability for critical inquiry and analysis of financial accounting information, including balance sheets, income statements, cash flow statements and tax returns and the applicant’s ability to communicate, either orally or in writing, on the results of an inquiry or analysis of that information to an employer, client or a third party.
A form entitled Certificate of Experience (COE) is completed by each of your supervisors during the years you are using to qualify for experience. The COE(s) you submit need to show a minimum of 2,000 hours of accounting experience.
Helpful Hints – Pursuant to A.A.C. R4-1-343(A)(1)(d), any person signing a COE who isn't a CPA must have the education and experience similar to that of a CPA. If the signer isn't a CPA, they must attach a resume and a job description to verify they have the education and experience to oversee a potential CPA candidate. The job description should verify the experience on the COE. This scenario is common for individuals who have worked in business or government.
A.A.C. R4-1-341(A)(2)(d) requires that candidates for certification provide proof of a passing score (90% or better) on an examination in professional ethics within two years immediately preceding submission of the application for certification. The AICPA offers the ethics exam.
Helpful Hints – When taking the ethics exam, which is managed by the Arizona Society of CPAs, specify you are taking it for the Arizona State Board certification. Upon completion of the exam, if you have a passing score, a notification will be mailed by the AICPA to the Arizona Board office.
A.R.S. § 721(A) and (C) allows the Arizona Board of Accountancy to issue a certificate of reciprocity to the holder of a certificate or license issued by another jurisdiction unless the applicant has had a certificate issued by the Arizona board that expired, was relinquished or revoked and must apply for certification through the reinstatement process. Please note that you are still required to fill out an application and pay an application fee of $100.
A.R.S. § 721(C) has various subsections that delineate the various avenues by which to become certified by reciprocity in Arizona. Variations exist primarily in the education and experience requirements where experience can offset educational requirements.
In addition to the requirements delineated in the table below, A.R.S. § 32-721(A) requires that an applicant meet citizenship requirements, is at least 18 years of age, is of good moral character, and has not engaged in conduct that would constitute grounds for revocation or suspension of a certificate or other disciplinary action pursuant to A.R.S. § 32-741. Further, all education must come from an accredited institution or a college or university maintaining standards comparable to those of an accredited institution.
Experience 2,000 hours of paid or unpaid experience that has exposed the applicant to and provided the applicant with experience in the practice of accounting. Three-years employed in the practice of accounting. Five of the last ten preceding years employed in the practice of accounting. Ten of the last fifteen preceding years employed in the practice of accounting.
Pursuant to A.R.S. § 32-721(C)(1), the Board may issue a certificate of reciprocity to the holder of a certificate or license issued by another jurisdiction if that jurisdiction is substantially-equivalent to Arizona, unless the applicant has had a certificate issued by the Arizona board that expired, or was relinquished or revoked, which requires application for certification through the reinstatement process.
The process is initiated by the Board’s receipt of an application and the fee of $100. The application materials vary depending upon whether the applicant is applying for certification by exam, grade transfer, reciprocity by substantial equivalency, or by reciprocity. Please review the specific pages on our website for the qualifications and the related application materials for the various types of certification.
Within 30 days of receiving an application packet, the Board shall notify the applicant in writing that the application is either complete or incomplete. Pursuant to A.A.C. R4-1-341(B), if the application is incomplete, the letter will specify what information is missing. If the application is complete, it will be forwarded to the next available Certification Committee meeting for their review and recommendation to the Executive Director.
The Certification Committee meets monthly. When your application is complete, the committee will review your file to ensure that you meet the appropriate requirements. If all requirements are met, the Committee will make a recommendation to the Executive Director to approve your application for certification.
Pursuant to A.R.S. § 32-703(B)(14), the Board may delegate to the Executive Director the authority to issue a CPA certificate pursuant to A.R.S. § 32-721. Committee recommendations for approval will be approved by the Executive Director and you will be notified of the approval by U.S. mail. If the Committee recommends denial, your file will go before the Board to review the Committee’s recommendation and make a final determination. The Board generally meets monthly, except for April and October (see the calendar for dates).
Exam preparation review courses may help students prepare for the CPA exam while earning credit to meet a jurisdiction's exam eligibility requirements. Exam eligibility requirements vary by jurisdiction, so it is the student’s responsibility to determine whether the exam prep coursework can be applied toward the jurisdictions’ certification requirements. CPA exam preparation review courses taken by a certification candidate can be credited towards the candidate’s total number of college credit hours. However, a certification candidate should not rely on these courses for credit towards their accounting hours if any of these courses are duplicative of any other accounting courses already on the candidate’s transcript(s). For example, if the candidate has any audit coursework in their transcript history, the candidate can't count the review course toward their total number of accounting hours as it is duplicative.
For your convenience, use the form below when requesting verification of your grades and/or license. If you would like the verification to be mailed directly to another entity, be sure to indicate this on the form, otherwise the original will be sent to you with a copy of the verification information included for your file.

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