Arizona CPA CPE Requirements

How to reach the regulator directly.

Arizona State Board of Accountancy
100 N. 15th Avenue - Suite 165
Phoenix, AZ 85007

Tel: (602) 364-0804
Fax: (602) 364-0903

Email Support: info@azaccountancy.gov

The regulator's own published rules and related resources.

Arizona State Board of Accountancy

The total continuing education hours required.

80 credit hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Hour Requirement:

As a prerequisite to registration, a registrant shall complete the CPE requirements during the two-year period immediately before registration.

A registrant whose last registration period was for two years shall complete 80 hours of CPE.

Technical Requirements:

Effective January 1, 2009: A registrant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 16 hours in the subject areas of accounting, auditing, or taxation.

• Ethics credits will count towards this requirement if pertaining to one of the required subject areas.
• Updated February 4, 2014: A registrant may earn a maximum of 20 hours of CPE during each renewal period by completing introductory computer related courses. Computer related courses may qualify as consulting services if they meet the requirements.
• "Consulting services" includes management advisory services, litigation support services, valuation services and other services that require the use of technical skills, education, observation, experience and knowledge to develop an analytical approach to process and to present findings, conclusions or recommendations.

"Live" Program Requirement:

Effective January 1, 2009: A registrant shall complete a minimum of 16 of the required hours:

1. In a classroom setting,
2. Through an interactive live webinar, or
3. By acting as a lecturer or discussion leader in a CPE program, including college courses.

Ethics Requirement:

A registrant shall complete four hours of CPE in the subject area of ethics. The four hours required by this subsection shall include a minimum of one hour of each of the following subjects:

1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants, and
2. Board statutes and administrative rules.

An ethics program taught or developed by an employer or co-worker of a registrant does not qualify for the ethics requirements.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

The registration period includes the time from the first day of the month after your birth or registration month to the last day of your birth or registration month, two years later (i.e. July 1, 2017 to June 30, 2019). Your registration month is the month of your birth for your individual registration. Individuals register in the odd or even year of their birth (born 1960, registration year is even year such as 2016, 2018, etc.).

How completed credits are reported to the regulator.

Registration statement.

Updated February 4, 2019: A registrant shall report, at a minimum, the CPE hours required for the registration period.

Prior to February 4, 2019: A registrant shall report total CPE hours completed for the registration period.

Any CPE hours completed to vacate a suspension for non-registration or for noncompliance with CPE requirements may not be used to meet CPE requirements for the registration period.

CPE Record Retention:

Updated February 4, 2019: A registrant shall maintain CPE records for three years from the date the registration was dated as received by the Board the following documents for all CPE completed for the registration period, even if not reported on the registration: transcripts, course outlines, and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

Reporting:

A registrant or an applicant for reactivation or reinstatement, a registrant who is subject to an audit, or a registrant completing their registration must report the following details about their completed CPE:

1. Sponsoring organization;
2. Number of CPE credit hours;
3. Title of program or description of content; and
4. Dates attended.

The renewal or reporting deadline.

Registrants born in even-numbered years shall register by the last day of the month of their birth in each even-numbered year.

Registrants born in odd-numbered years shall register by the last day of the month of their birth in each odd-numbered year.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Noncompliance may result in suspension of license.

Applicants for reinstatement following the suspension of a certificate shall complete any deficiency in CPE not to exceed 80 credit hours. CPE hours used to meet the reinstatement requirement may not be used to meet the CPE credit hour requirement for the next biennial registration. An applicant whose suspension has extended beyond the next biennial registration period shall complete the deficiency which resulted in the suspension as well as the 80 credit hours required for re-registration. An applicant whose suspension was for reasons other than nonregistration and whose suspension has extended beyond 2 registration periods (4 years) is not required to report more than 160 hours of CPE.

Continuing Professional Education Advisory Committee:

Updated February 4, 2014: The Board may appoint an advisory committee to assist it in the evaluation of CPE. The committee shall make advisory recommendations to the Board concerning the following:

1. CPE programs;
2. A registrant's satisfaction of CPE requirements; and
3. A registrant’s compliance with disciplinary orders requiring CPE.

The Board, in its discretion, may accept, reject, or modify the recommendations of the advisory committee.

CPE Audits:

The Board, at its discretion, may conduct audits of a registrant’s CPE and require that the registrant provide the CPE records that the registrant is required to maintain to verify compliance with CPE requirements.

Reduced or prorated requirements for a first renewal.

Updated February 4, 2014: For registration periods of less than two years CPE may be prorated, with the exception of ethics.

Notes:

• Updated May 1, 2017: The amount of CPE required is based on the number of months between your registration date and your renewal date. In determining the number of months to prorate CPE, include the CPE due date month but exclude the month that you are initially registered. For example, if your initial registration date is in January 2012 and you renew in June of 2013, this is 17 months.
• March 21, 2014: CeriFi has confirmed with the AZ Board that those licensees with only 1 or 2 months in their first registration period have no requirement. Other sub-requirements and limitations will also be prorated accordingly based upon the total hours required for new licensees.

Effective February 4, 2014: Ethics: The ethics requirements is not prorated.

• NOTE: March 21, 2014: CeriFi has confirmed that licensees with only one or two months in their first registration period are not required to complete the ethics requirement.

Rules for professionals licensed elsewhere.

Non-Resident Registration:

Effective February 4, 2019: A non-resident registrant seeking renewal of a certificate in this state shall be determined to have met the CPE requirements of this rule by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the registrant’s principal place of business is located.

1. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the jurisdiction in which the registrant’s principal place of business is located by signing a statement to that effect on the renewal application of this state.
2. If a non-resident registrant’s principal place of business jurisdiction has no CPE requirements for renewal of a certificate or license, the non-resident registrant must comply with all CPE requirements for renewal of a certificate in this state.

Prior to February 4, 2019: Registrants who neither reside nor practice accounting in Arizona are required to fulfill Arizona's CPE requirement before renewing their registrations.

Who may be excused from all or part of this requirement.

Exemptions:

Effective February 4, 2014: The Board may grant a full or partial exemption from CPE requirements on demonstration of good cause for a disability for only one registration period.

Prior to February 4, 2014: The Board may grant a partial or complete exemption from the CPE requirement to an individual registrant who makes a written request in which good cause is shown. Good cause includes permanent or partial disability, illness or other physical or mental condition, military service, or financial hardship which prevented the individual registrant from completing the CPE requirement.

Prior to February 4, 2014: A registrant who is retired, is age 60 or more, and does not perform any accounting services, whether or not participating in the profits of a public accounting entity, does not need to complete any CPE for registration renewal.

Inactive Status and Retired Status:

When approved by the Board, CPE is not required for those licensees on inactive status or retired status.

Reinstatement Requirements: Hour Requirement:

Effective February 4, 2014: As a prerequisite to reactivate from inactive status, a registrant shall complete the CPE requirements during the two-year period immediately before registration as specified below. For registration periods of less than two years CPE may be prorated, with the exception of ethics.

1. A registrant whose last registration period was for two years shall complete 80 hours of CPE.
2. A registrant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 16 hours in the subject areas of accounting, auditing, or taxation.
3. A registrant shall complete a minimum of 16 of the required hours:
   1. In a classroom setting,
   2. Through an interactive live webinar, or
   3. By acting as a lecturer or discussion leader in a CPE program, including college courses.
4. A registrant shall complete four hours of CPE in the subject area of ethics. The four hours required by this subsection shall include a minimum of one hour of each of the following subjects:
   1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants, and
   2. Board statutes and administrative rules.
5. A registrant shall report total CPE hours completed for the registration period. Hours that exceed the number required for the current registration period may not be carried forward to a subsequent registration period. Any CPE hours completed to vacate a suspension for nonregistration or for noncompliance with CPE requirements may not be used to meet CPE requirements for the registration period.

Effective February 4, 2014 / Updated February 4, 2019: As a prerequisite to reactivate from retired status or reinstate from cancelled, expired, relinquished or revoked status, a registrant or an applicant shall complete up to 160 hours of CPE during the four-year period immediately before application to reactivate or reinstate. For periods of less than four years CPE may be prorated by quarter, with the exception of ethics.

1. A registrant or an applicant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 32 hours in the subject areas of accounting, auditing or taxation.
2. A registrant or an applicant shall complete a minimum of 32 hours of the required hours:
   1. In a classroom setting,
   2. Through an interactive live webinar, or
   3. By acting as a lecturer or discussion leader in a CPE program, including college courses.
3. A registrant or an applicant shall complete CPE in the subject area of ethics. Four hours of ethics CPE shall be required if 1 – 24 months have passed since the last registration due date for which CPE was completed. Eight hours of ethics CPE shall be required if 25 – 48 months have passed since the last registration due date for which CPE was completed. The hours required by this subsection shall include a minimum of one hour of each of the following subjects. The following subjects shall be completed during the two-year period immediately preceding application for reactivation or reinstatement:
   1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
   2. Board statutes and administrative rules.

Evidence of Completed CPE: Updated January 1, 2018: In addition to the information required in the paragraph above, an applicant for reinstatement from cancelled, expired, relinquished or revoked status, or a registrant subject to a CPE audit shall provide the Board the following documents at its request: copies of course outlines and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

Reporting:

A registrant or an applicant for reactivation or reinstatement, a registrant who is subject to an audit, or a registrant completing their registration must report the following details about their completed CPE:

1. Sponsoring organization;
2. Number of CPE credit hours;
3. Title of program or description of content; and
4. Dates attended.

Whether unused credits can apply to the next period.

Not permitted.

Hours that exceed the number required for the current registration period may not be carried forward to a subsequent registration period.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Updated August 1, 2021: The AZ Board updated the CPE rule related to writing and publishing to allow CPE credit to be earned for the writing or development of online course curriculum for undergraduate, graduate, or doctoral education that contribute to the accounting profession.

Effective February 4, 2019: The AZ Board Updates CPE Rules. Changes include:

• Only requiring that 80 hours of CPE is to be reported (rather than the total CPE hours completed for the registration period).
• Modifications were made to CPE record retention requirements by requiring that registrants maintain CPE records for three years for all CPE completed for the registration period, even if not reported on the registration.
• New Rules Related to CPAs From Another Jurisdiction: Now allows a registrant who is certified as a CPA in another jurisdiction from having to meet the individual CPE requirements of Arizona, so long as the registrant meets the CPE requirement of his or her home jurisdiction.
• Acceptance of 0.2 and 0.5 Increments of CPE after the full first hour of credit has been earned in a given course.
• Nano-Learning: A new delivery method of CPE instruction called 'nano-learning,' which is a 10-minute, 0.2 CPE online course. Registrants would be allowed to report a maximum of four hours of nano-learning per CPE period.
• Other clarifying changes provide registrants greater flexibility in meeting CPE requirements. Also, technical and conforming changes are also made to the rules.
• Refer to paragraphs preceded by February 4, 2019 for more details.

Reporting Method / Exemptions:

Evidence of Completed CPE: Updated January 1, 2018: In addition to the information required in the paragraph above, an applicant for reinstatement from cancelled, expired, relinquished or revoked status, or a registrant subject to a CPE audit shall provide the Board the following documents at its request: copies of course outlines and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

CPE Record Retention: Updated January 1, 2018: A registrant shall maintain for three years from the date their registration application was dated as received by the Board the following documents: course outlines and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

February 4, 2014: The AZ Board has re-written the continuing education rules to add clarity and update a few rules.

Requirements for New Licensees:

Updated February 4, 2014: For registration periods of less than two years CPE may be prorated, with the exception of ethics.

NOTES:

• CeriFi has confirmed that registrants for registration renewal who have been certified less than two years shall complete a pro-rated amount of CPE before registration renewal.
• The amount of CPE required is 10 credit hours for each full quarter (i.e., 3-month period) between your registration date and your renewal date. In determining the number of months to prorate CPE, include the CPE due date month but exclude the month that you are initially registered. For example, if your initial registration date is in January 2012 and you renew in June of 2013, this is 17 months. You will have to show evidence of CPE for 5 full quarters (or 50 total credit hours).
• NOTE: March 21, 2014: CeriFi has confirmed with the AZ Board:
  • Those licensees with only 1 or 2 months in their first registration period are only required to earn 4 hours of ethics.
  • Other sub-requirements and limitations will also be prorated accordingly based upon the total hours required for new licensees.

Effective February 4, 2014: Ethics: The ethics requirements is not prorated.

• NOTE: March 21, 2014: CeriFi has confirmed that licensees with only one or two months in their first registration period are required to complete the ethics requirement.

Exemptions:

Effective February 4, 2014: The Board may grant a full or partial exemption from CPE requirements on demonstration of good cause for a disability for only one registration period.

Effective February 4, 2014: CPA Certificates; Reinstatement Requirements:

Hour Requirement.
As a prerequisite to reactivate from inactive status, a registrant shall complete the CPE requirements during the two-year period immediately before registration as specified below. For registration periods of less than two years CPE may be prorated, with the exception of ethics.

1. A registrant whose last registration period was for two years shall complete 80 hours of CPE.
2. A registrant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 16 hours in the subject areas of accounting, auditing, or taxation.
3. A registrant shall complete a minimum of 16 of the required hours:
   1. In a classroom setting,
   2. Through an interactive live webinar, or
   3. By acting as a lecturer or discussion leader in a CPE program, including college courses.
4. A registrant shall complete four hours of CPE in the subject area of ethics. The four hours required by this subsection shall include a minimum of one hour of each of the following subjects:
   1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants, and
   2. Board statutes and administrative rules.
5. A registrant shall report total CPE hours completed for the registration period. Hours that exceed the number required for the current registration period may not be carried forward to a subsequent registration period. Any CPE hours completed to vacate a suspension for nonregistration or for noncompliance with CPE requirements may not be used to meet CPE requirements for the registration period.

As a prerequisite to reactivate from retired status or reinstate from cancelled, expired, relinquished or revoked status, an applicant shall complete up to 160 hours of CPE during the four-year period immediately before application to reactivate or reinstate. For periods of less than four years CPE may be prorated, with the exception of ethics.

1. An applicant shall complete a minimum of 50 percent of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 32 hours in the subject areas of accounting, auditing or taxation.
2. An applicant shall complete a minimum of 32 hours of the required hours:
   1. In a classroom setting,
   2. Through an interactive live webinar, or
   3. By acting as a lecturer or discussion leader in a CPE program, including college courses.
3. An applicant shall complete eight hours of CPE in the subject area of ethics. The eight hours required by this subsection shall include a minimum of one hour of each of the following subjects. The following subjects shall be completed during the two-year period immediately preceding application for reactivation or reinstatement:
   1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
   2. Board statutes and administrative rules.

Reporting: An applicant for reinstatement must report the following details about their completed CPE:

1. Sponsoring organization;
2. Number of CPE credit hours;
3. Title of program or description of content; and
4. Dates attended.Dates attended.

Evidence of Completed CPE: In addition to the information required in the paragraph above, an applicant for reinstatement from cancelled, expired, relinquished or revoked status, shall provide evidence of completed CPE as required to be maintained by the paragraph below.

CPE Record Retention: A registrant shall maintain for three years from the date their registration application was dated as received by the Board and provide the Board upon request the following documents: course outlines and and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit hours, and date of completion.

CPE audits: The Board, at its discretion, may conduct audits of a registrant’s CPE and require that the registrant provide the CPE records that the registrant is required to maintain (as described in "CPE Record Retention" above) to verify compliance with CPE requirements.

General Characteristics of Accredited Education:

Effective February 4, 2014: Credit Hours: A class hour shall consist of a minimum of 50 continuous minutes of instruction and a half class hour shall consist of a minimum of 25 continuous minutes of instruction. CPE credit shall be given in half-hour increments for periods of not less than one class hour. Credit shall not be allowed for repeat participation in any seminar or course during the registration period.

Credit for Teaching and Repeat Credit:

Effective February 4, 2014: The Board shall determine the amount of credit on the basis of actual presentation hours, and shall allow CPE credit for preparation time that is less than or equal to the presentation hours.

Effective January 1, 2009:

• All accountants (including those not in public practice) must meet the 80 hour requirement.
• Of the 50% subject specific requirement, at least 16 hours must be completed in Accounting, Auditing or Taxation.
  • This requirement will be pro-rated for those with less than a full two year period. The pro-rated requirement will be 2 credits for every 3 months of licensure.
• A registrant shall complete a minimum of 16 hours of the required hours in a classroom setting or through an interactive webinar during the two-year period immediately preceding registration renewal.
  • This requirement will be pro-rated for those with less than a full two year period. The pro-rated requirement will be 2 credits for every 3 months of licensure.

Effective January 1, 2005:

• All registrants shall complete 4 hours of CPE in ethics training during the 2-year period immediately preceding registration renewal. The 4 hours shall include a minimum of 1 hour of each of the following:
  • Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.
  • The Arizona Accountancy board statues and administrative rules.