Arizona CPA CPE Requirements

How many CPE hours do Arizona CPAs need?

Arizona CPAs must complete 80 hours every two years.

Reporting period: First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date.

NASBA Registry wording: 80 hours.

What is the Arizona ethics CPE requirement?

Arizona requires 4 hours of ethics every two years. Part of the requirement must cover Arizona-specific rules.

NASBA Registry wording: 4 hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects: • Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and • Board statutes and administrative rules.

Does Arizona limit self-study CPE?

Arizona caps self-study at 64 of the 80 hours.

When is Arizona CPE due?

The reporting period ends on the last day of your birth month, every 2 years.

License renewal: Last business day of birth month, biennial.

There is no grace period.

Can Arizona CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Arizona require hours in particular subjects?

Subject-area requirements: 40 hours A/A/tax/law/MAS incl 16 A/A/tax; 16 hours classroom or interactive webinar.

NASBA Registry wording: 40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services • 16 hours in Accounting, Auditing, or Taxation • 16 hours in a Classroom or Interactive Webinar setting.

Are there other Arizona CPE limits?

• Computer Courses: Introductory computer related courses are limited to 25% of the total hours required.
• Instruction: Instructor credits are limited to 50% of the total hours required. Instructor credits combined with authorship credits are limited to 50% of the total hours required.
• Published Materials: Authorship credits are limited to 25% of the total hours required.
• Nano Learning: Nano learning credits are limited to 5% of the total hours required per reporting period.
• Blended Learning: Only portions of Blended Learning programs that are in a live classroom or interactive webinar setting may be applied towards the 16 hour Classroom/Interactive Webinar requirement. Arizona requires that proof be presented for any portion of a blended learning program claimed towards this requirement.