Arizona (AZ) CPA Continuing Education (CPE) Requirements

The Arizona State Board of Accountancy does not endorse or pre-approve CPE courses or require registration by individual providers of CPE. Listed below are some of the Arizona CPA CPE requirements that apply to online continuing education. BestCPE designs its courses to meet the credit hour requirement by the Arizona State Board of Accountancy. Please use the official rules from theArizona State Board of Accountancy as the official documentation for any questions related to Arizona CPA CPE.

Responsibility to the Public

The right to use the title Certified Public Accountant, or CPA, in Arizona is conferred and regulated by the Arizona State Board of Accountancy through a licensing procedure. This is designed to maintain public confidence, and is accomplished in part by the CPA keeping current in knowledge, skills and abilities in relevant areas. The Board assures that CPAs provide quality, competent services through requirements for Continuing Professional Education (CPE).

Arizona CPAs are required to provide information about CPE taken during each registration period, which is two years. CPAs in public accounting firms , that is firms that offer CPA services to the public, businesses or other institutions, must present at least 80 hours of CPE at each renewal. CPAs who work for businesses, government, schools, non-profit organizations and other entities must provide 60 hours of CPE for each two-year registration.

What is CPE?

CPE is continuing education and is measured by the hour. CPE includes a variety of means of getting education through taking classroom, correspondence, electronic (computer, conference calls, closed circuit tv, etc.), lecture and seminar sessions and courses; by teaching, lecturing and leading discussions; publishing books and articles. The objective is to keep the learning experience alive.

What Kind of CPE is Required?

Arizona does not endorse or pre-approve CPE courses. However, there are standards for the type of CPE and subject matter that are required. At least 50% of the CPE must be in accounting and auditing, taxation, management advisory services or business law. While half of CPE may be in other categories, it is recommended that they be in subjects that promote improvement of accounting and business skills. You may also find other CPE providers by searching "CPE" on the web.

CPE Ethics Requirement

Beginning in January, 2005, every registrant will need to submit four hours of CPE in ethics during their two-year period immediately preceding their registration renewal.   The four-hour requirement, which is Arizona-specific, shall include a minimum of one hour of each of the following:

1. Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of Conduct.

2. The Arizona State Board of Accountancy statutes and administrative rules.

What CPE Programs Qualify

The Board does not pre-approve CPE providers. Providers please note that regulation places responsibility for viable continuing education upon the individual CPA.

Pursuant to A.A.C. R4-1-453(C), credit usually is given for CPE programs that provide a formal course of learning at a professional level. The programs must contribute directly to the professional competence of the participants and:

1. Be developed by knowledgeable and experienced persons

2. Provide written outlines or full text

3. Be administered by an organization and instructor who knows the subject

4. Utilize teaching methods consistent with the program content

Introductory computer courses may be used for CPE, but no more than 20 CPE hours may be used for each renewal cycle, and courses cannot be repeated for credit.

Exceptions to the CPE Requirement

Exceptions are granted from CPE for registrants if they are retired or inactive in accounting and over 60 years of age. Upon written request, the board may consider exemption from CPE if a registrant is disabled or ill, or for other hardships that prevent completion of CPE. Requests for exemption shall be submitted with the registration renewal.

CPE Needed When Entering Public Accounting

Because CPAs in public accounting are required to have 80 CPE each two years, registered CPAs entering from private accounting or other fields must notify the Board of this change and complete 80 hours of CPE before practicing public accounting . CPE already earned in the registration period will count toward this requirement. This requirement does not apply to first-time registrants. Their CPE will be prorated to the next registration.

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