Arizona CPA CPE Requirements

Arizona CPAs must complete 80 hours of continuing professional education during each renewal period. Within that total, Arizona requires 4 hours of ethics, at least 16 hours of classroom or live interactive webinar, at least 40 hours in accounting, auditing, taxation, business law, or consulting services, and at least 16 hours specifically in accounting, auditing, or taxation. Arizona renews CPA certificates on a biennial basis during the licensee’s birth month.

This page provides general educational information to help certified public accountants understand how Arizona determines CPA CPE requirements for license renewal, including biennial reporting periods, ethics requirements, subject-matter minimums, live-learning minimums, reactivation rules, and nonresident reciprocity.

Arizona CPA CPE Requirements at a Glance

The chart below summarizes the core CPE requirements every AZ CPA should know:

License Renewal Date and CPE Reporting Period

Arizona renews CPA certificates every two years. Registrants born in an even-numbered year renew during their birth month in even-numbered years, and registrants born in an odd-numbered year renew during their birth month in odd-numbered years.

License Renewal Date and CPE Reporting Period

Arizona renews CPA certificates every two years. Registrants born in an even-numbered year renew during their birth month in even-numbered years, and registrants born in an odd-numbered year renew during their birth month in odd-numbered years.

Arizona CPA Continuing Education Requirements for License Renewal

Arizona requires 80 hours of CPE for each renewal period, regardless of whether the CPA works in public accounting, industry, business, or government. The Board’s rule structure is more detailed than a simple hour total because it also includes ethics, live-learning, and subject-area minimums.

Ethics Requirement

Arizona requires 4 hours of ethics during each renewal period. Those ethics hours must include at least 1 hour in ethics related to the practice of accounting, including the AICPA Code of Professional Conduct, and at least 1 hour in Arizona Board statutes and administrative rules.

Subject-Matter Allocation

At least 40 hours must be in accounting, auditing, taxation, business law, or consulting services. Of those hours, at least 16 must be in accounting, auditing, or taxation.

Nonresident CPAs

A nonresident registrant is treated as having met Arizona’s CPE requirements by meeting the renewal CPE requirements of the jurisdiction where the registrant’s principal place of business is located. If that jurisdiction has no CPE requirement for renewal, the nonresident registrant must comply with Arizona’s requirements.

Inactive Status and Reactivation

Arizona allows inactive status in some situations. To reactivate an inactive certificate, the applicant must complete up to 80 hours of CPE during the 2 years immediately before the application for reactivation, including ethics, subject-area, and live-learning minimums. For shorter periods, some CPE may be prorated, except ethics.

Arizona CPA CPE Courses: What to Know

Arizona does not pre-approve CPE providers. The key question is whether the program provides a formal course of learning at a professional level and contributes directly to professional competence. Because Arizona requires both live learning and specific subject-matter minimums, course planning should cover more than just the total hour count.

Live and Interactive Learning Requirement

Arizona requires at least 16 hours in a classroom setting or live interactive webinar during each renewal period. This requirement is separate from the broader 80-hour total.

Self-Study and Accepted Formats

Arizona accepts self-study and other qualifying formats, but the overall mix still must satisfy the Board’s live-learning and subject-matter rules. Credit is generally awarded in one-fifth or one-half hour increments after the minimum instructional threshold is met. Arizona does not pre-approve providers, so licensees are responsible for determining whether a course qualifies.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based format designed to support Arizona CPAs through accessible, on-demand learning. Licensees remain responsible for making sure any course they complete fits Arizona’s biennial total, ethics requirement, live-learning minimum, and subject-area requirements.

CPAs remain responsible for:

• completing 80 hours during each renewal period
• completing 4 hours of ethics
• completing at least 16 hours in classroom or live interactive webinar
• completing at least 40 hours in qualifying business subjects
• completing at least 16 hours in accounting, auditing, or taxation

LumiQ does not determine a licensee’s individual Arizona CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Arizona CPA License Renewal

The Arizona State Board of Accountancy is the final authority on Arizona CPA license renewal and continuing education compliance. Licensees should treat Arizona statutes, Board rules, and current renewal guidance as controlling.

‍

Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

‍