CPA / Accounting License from New York to Arizona: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Arizona State Board of Accountancy ↗
Yes — Arizona recognizes CPA licenses from all states, including New York. Apply to the Arizona State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Arizona recognizes substantial equivalency, so your New York CPA license clears the bar on its own — the Arizona State Board of Accountancy cares that you are a CPA in good standing, not that your license came from New York. What remains is Arizona-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Arizona ethics or rules-of-conduct exam. Do the mobility math first, though — if Arizona is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, New York → Arizona
| New York (current) | Arizona (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $427 ($427 Form 1 licensure and first-registration 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) |
| Processing time | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received | The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity |
| Licensing authority | New York State Education Department, Office of the Professions (State Board for Public Accountancy) | Arizona State Board of Accountancy |
The destination column is what you must satisfy — Arizona sets the rules for this move.
Step by step
- Confirm Arizona's current requirements on the Arizona State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Arizona State Board of Accountancy (application linked below).
- 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 ($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)) and allow The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity.
Official links
Related guides
Frequently asked questions
Does Arizona accept a New York CPA license?
Yes — Arizona recognizes CPA licenses from all states, including New York. Apply to the Arizona State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from New York to Arizona?
No — the Uniform CPA Exam transfers with your license. 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..
Do I need a Arizona license, or does mobility cover the move?
If Arizona becomes your principal place of business, you apply to the Arizona State Board of Accountancy for a reciprocal license. If you are only serving Arizona clients from New York, practice privilege usually covers you with no Arizona license, notice, or fee.
What does the New York-to-Arizona move cost?
$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) ($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).
Can I keep my New York CPA license after licensing in Arizona?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
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)
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; Forms 1/3/4B) ↗ (accessed 2026-07-21)
- NYSED - States with Significantly Comparable Licensure Requirements (all 50 states + DC, PR, Guam, USVI, CNMI; asterisks flag two-tier certificate-only states) ↗ (accessed 2026-07-21)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]