Transfer Your CPA / Accounting License to Arizona: Reciprocity & Endorsement (2026)
Does my CPA license transfer to Arizona?
Yes — Arizona recognizes substantial equivalency, so the Arizona State Board of Accountancy issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. The Uniform CPA Examination is not retaken; passage is accepted through the existing substantially-equivalent license (national lookup at CPAverify.org). Arizona separately requires applicants for certification to show a passing score of 90% or higher on a professional ethics examination (the AICPA ethics exam) taken within the two years immediately preceding application. Application fee: $100 ($100 application fee; a separate biennial registration fee (statutory $100-$300; recently set at $275) is due upon approval to activate the certificate; fee waivers available for low-income applicants and qualifying military spouses/veterans).
Moving to Arizona from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Arizona recognizes substantial equivalency, the Arizona State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Arizona is not becoming your principal place of business — you are serving Arizona clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Arizona license at all. Apply for the reciprocal license when Arizona is where you will actually be based.
Arizona issues a certificate of reciprocity to a CPA whose issuing jurisdiction the board deems substantially equivalent (all US jurisdictions are substantially equivalent under the UAA), so any good-standing US CPA qualifies without re-documenting education or experience; a separate non-substantial-equivalency track exists for those who cannot use that route, satisfied by experience alone. Separate from this transfer, an out-of-state CPA may practice in Arizona under mobility/practice privilege with no Arizona certificate. Baseline education is 150 semester hours. Arizona does not require a fingerprint/background check for CPA certification. The AICPA professional-ethics-exam requirement is stated by the board for certification applicants generally; long-licensed reciprocal applicants should confirm its application with the board.
Arizona requirements at a glance
| Education (semester hours) | 150 semester hours of education for initial licensure |
|---|---|
| Fees | $100 ($100 application fee; a separate biennial registration fee (statutory $100-$300; recently set at $275) is due upon approval to activate the certificate; fee waivers available for low-income applicants and qualifying military spouses/veterans) |
| Processing time | The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity |
Step by step
- Confirm Arizona's current requirements on the Arizona State Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Arizona State Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate, registration, or license from a jurisdiction the board finds substantially equivalent to Arizona (A.R.S. 32-721).
- If not substantially equivalent, qualify through experience: three or more years of CPA employment (with 150 hours), OR five of the last ten years, OR ten of the last fifteen years of CPA employment.
- Show a passing score (90% or higher) on a professional ethics examination (AICPA) taken within the two years preceding application.
- Pay the biennial registration fee upon approval to activate the certificate.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Arizona:
Nearby states
CPA / Accounting license transfer into the states bordering Arizona:
Arizona for other professions
- Nursing in Arizona
- Cosmetology / Barber in Arizona
- Real Estate in Arizona
- Contractor in Arizona
- Teaching in Arizona
- Electrician in Arizona
- Plumber in Arizona
- Engineering in Arizona
- Pharmacy in Arizona
- Physical Therapy in Arizona
- Psychology in Arizona
- Counseling in Arizona
- Social Work in Arizona
- Occupational Therapy in Arizona
Frequently asked questions
Do I have to retake the CPA Exam to get licensed in Arizona?
No. The Uniform CPA Examination is not retaken; passage is accepted through the existing substantially-equivalent license (national lookup at CPAverify.org).
Do I even need an Arizona CPA license, or does mobility cover me?
If Arizona is not your principal place of business, practice privilege (mobility) usually lets you serve Arizona clients with no Arizona license, notice, or fee. You apply to the Arizona State Board of Accountancy for a reciprocal license when Arizona becomes where you are principally based.
How does Arizona's education requirement affect a reciprocal CPA license?
Arizona's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Arizona State Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Arizona State Board of Accountancy — Reciprocity (certificate of reciprocity by substantial equivalency; $100 application fee) ↗ (accessed 2026-07-21)
- A.R.S. 32-721 (issuance of certificate; reciprocity/substantial equivalency; exam not retaken; alternative experience pathways) ↗ (accessed 2026-07-21)
- Arizona State Board of Accountancy — Certification FAQs (professional ethics exam 90% within two years preceding application) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-07-21
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