CPA / Accounting License from Pennsylvania 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 Pennsylvania. Apply to the Arizona State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Arizona recognizes substantial equivalency, so your Pennsylvania 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 Pennsylvania. 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, Pennsylvania → Arizona
| Pennsylvania (current) | Arizona (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) | $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 Pennsylvania State Board of Accountancy does not publish a processing time | The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity |
| Licensing authority | Pennsylvania State Board of 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 Pennsylvania CPA license?
Yes — Arizona recognizes CPA licenses from all states, including Pennsylvania. 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 Pennsylvania 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 Pennsylvania, practice privilege usually covers you with no Arizona license, notice, or fee.
What does the Pennsylvania-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 Pennsylvania CPA license after licensing in Arizona?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Pennsylvania 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)
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-07-21)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application: $65 fee, 150 hours, 1 year experience within preceding 5 years, 80 CPE hours; 5-years-without-lapse track) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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