Transfer Your CPA / Accounting License to Arizona: Reciprocity & Endorsement (2026)

Last verified: 2026-07-21 · source: Arizona State Board of Accountancy ↗

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.

Run the Reciprocity Checker →

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

Out-of-state CPA license transfer requirements for Arizona, verified 2026-07-21
Exam	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.
Training hours	150 hours
Additional requirements	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
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 ($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

Arizona State Board of Accountancy ↗Arizona application ↗License verification ↗

Coming from a specific state?

Direction matters — these guides cover the exact move into Arizona:

California → Arizona Florida → Arizona Georgia → Arizona Illinois → Arizona Michigan → Arizona New Hampshire → Arizona New York → Arizona North Carolina → Arizona Ohio → Arizona Pennsylvania → Arizona Texas → Arizona

Frequently asked questions

Does my CPA license transfer to Arizona?

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). 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 even need a 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.

What does a Arizona reciprocal CPA license 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).

How long does the Arizona reciprocity process take?

The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity — The Arizona State Board of Accountancy does not publish a standard processing time for certification by reciprocity.

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.

Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21

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