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Arizona CPA Ethics CPE Requirement

4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Arizona.

AZ General NASBA ethics accepted QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cyclePer 2-yr period
State-specific content Not required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907

Four hours of ethics CPE per reporting period.

Arizona CPA ethics CPE questions

How many hours of ethics CPE do Arizona CPAs need?

Four hours in each renewal period, and the composition is specified: at least one hour on ethics related to the practice of accounting including the AICPA Code of Professional Conduct, and at least one hour on the Arizona State Board of Accountancy statutes and administrative rules.

Does a general ethics course cover the whole Arizona requirement?

Not by itself. The hour on Arizona Board statutes and administrative rules is specific to the state, so a general ethics course will leave that part unmet. Arizona accepts courses from NASBA sponsors and does not otherwise restrict providers.

When is my Arizona CPE due?

Certificates renew biennially on the last business day of your birth month, in an odd or even year depending on your expiration date.

Are there format requirements in Arizona?

Yes. At least 16 of the 80 hours must be classroom or live interactive webinar, which caps self-study at 64 hours per period. Nano learning is limited to four hours.

I hold an Arizona certificate but practise elsewhere — what applies?

A non-resident registrant is determined to have met Arizona's CPE requirements by meeting those of the jurisdiction where their principal place of business is located, and demonstrates this by signing a statement to that effect on the Arizona renewal application.

Board of Accountancy

Arizona State Board of Accountancy

Visit the Board website ↗

NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.