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Arizona CPE Requirements

Arizona CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Arizona State Board of Accountancy
100 North 15th Ave., Ste. 165
Phoenix, Arizona 85007
Phone: (602) 364-0804
Fax: (602) 364-0903
Website: www.azaccountancy.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF ARIZONA? YES!

Arizona does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. PES is a registered sponsor with NASBA and has issued credits in the state of Arizona without any problems.

LICENSE RENEWAL INFORMATION:

  • 80 hours / 2 years.
  • At least 40 of those hours (50%) shall be in the areas of accounting, auditing, taxation, business law, or consulting services (See details under ACCEPTABLE AREAS OF STUDY below) of which a minimum of 16 hours must be in the subjects areas of accounting/auditing or taxation.
  • A maximum of 20 cpe hours allowed in Introductory Computer courses.
  • 4 hours of CPE in Arizona state specific ethics during the period immediately preceding each biennial registration renewal. PES course 4025: Ethics and Professional Conduct for Arizona CPAs can be used to fulfill this requirement.
  • A minimum of 16 hours must be obtained in a live classroom presentation or through a live interactive webinar presentation.

LICENSE EXPIRATION INFORMATION:

  • Biennial renewal based on birth month/year.
  • Registrants born in even numbered years shall register during the month of their birth date in each even numbered year.
  • Registrants born in odd numbered years shall register during the month of their birth date in each odd numbered year.

CPE COMPLETION DUE BY:

  • CPE must be on or preceding your renewal date.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Arizona recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF-STUDY CREDITS:

Per the Board, there is no limit on the number of self-study credits a licensee can earn as long as the licensee earns at least 16 hours through a live classroom presentation or through a live interactive webinar. Meaning, if you earn MORE than the 80 hours required, as long as you take 16 hours of “live”, you can take as many self-study credits as you wish.

ACCEPTABLE AREAS OF STUDY:

Regulations State: "to qualify... a program shall be a formal course of learning at the professional level which contributes directly to the professional competence of participants" also "the board considers it to be the individual's responsibility to determine whether a continuing education programs meets the criteria as set forth by the board."

NASBA FIELD OF STUDY SYNOPSIS - THE FOLLOWING NASBA AREAS OF STUDY COUNT TOWARDS THE 50% REQUIREMENT NOTED ABOVE: Accounting, Accounting Governmental, Auditing, Auditing Governmental, Business Law, Business Management & Organization, Management Services, and Taxes.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 3.8.2024