Arizona State Board of Accountancy · A.A.C. R4-1-453
Arizona CPAs must complete 80 hours of continuing professional education during each two-year renewal period, regardless of whether they work in public accounting, industry, business, or government. Within that total: 4 hours of ethics, at least 16 hours in a live classroom or interactive webinar format, at least 40 hours in accounting, auditing, taxation, business law, or consulting services, and at least 16 hours specifically in accounting, auditing, or taxation.
Arizona's four ethics hours are themselves subdivided: at least 1 hour must cover ethics related to the practice of accounting including the AICPA Code of Professional Conduct, and at least 1 hour must cover Arizona State Board of Accountancy statutes and administrative rules.
One square equals one CPE hour in the two-year renewal period.
| Total CPE hours | 80 hours per two-year renewal period, regardless of employment sector |
|---|---|
| Reporting period | Biennial, ending on the last day of the CPA's birth month |
| License renewal | Biennial, by the last day of the birth month, in an odd or even year based on the license expiration date |
| Annual minimum | None |
| Ethics requirement | 4 hours, including at minimum 1 hour on ethics related to the practice of accounting (including the AICPA Professional Code of Conduct) and 1 hour on Arizona State Board statutes and administrative rules |
| Live format minimum | 16 hours in a classroom or live interactive webinar presentation |
| Subject minimum | 40 hours in accounting, auditing, taxation, business law, or consulting services |
| Core subject minimum | 16 of those 40 hours specifically in accounting, auditing, or taxation |
| Self-study | Effectively capped at 64 hours by the 16-hour live minimum. Per the Board, there is no separate limit on self-study credits provided the 16 live hours are earned. |
| Introductory computer courses | Maximum 20 hours, no repetitions. These qualify as consulting services. |
| Instruction cap | 40 hours, limited to one presentation of a seminar or course with no credit for repetitions |
| Published material cap | 20 hours, with a combined maximum of 40 hours where credit is also claimed for lecturing |
| Board pre-approval | The Board does not pre-approve courses. An ethics program taught or developed by an employer or coworker does not qualify for the ethics requirement. |
| Record retention | Three years from the program completion date |
| Late renewal | Certificate is suspended if not renewed by the deadline; a late fee applies to reactivate |
Completing all 80 hours through self-study. Arizona requires at least 16 hours in a live classroom or interactive webinar, which effectively caps self-study at 64 hours. A CPA who works entirely on demand can hit 80 hours and still fail renewal.
Covers the full four-hour Arizona ethics requirement including both mandated components: at least one hour on ethics related to the practice of accounting with the AICPA Professional Code of Conduct, and at least one hour on Arizona State Board of Accountancy statutes and administrative rules.
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Not required. Employer- or coworker-developed ethics programs do not qualify.
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Arizona keys everything to your birth month, so no two licensees necessarily share a deadline.
The period ends on the last day of your birth month two years later, in an odd or even year based on your license expiration date.
Arizona imposes no formal annual floor, so hours may be distributed however you like — subject to the format and subject minimums.
You may log CPE at any time between renewals through the Board's portal. Coursework saves to your account and integrates with the biennial renewal.
Including 4 ethics hours, 16 live hours, 40 subject hours, and 16 core accounting, auditing, or taxation hours.
A certificate not renewed by the deadline is suspended, and a late fee applies on top of the renewal fee once the required CPE is complete.
Arizona is unusual in layering four separate requirements inside one 80-hour total. All four apply simultaneously.
Arizona CPAs need 80 hours of CPE during each two-year renewal period, regardless of whether employment is in public accounting, industry, business, or government.
Within that total Arizona requires 4 ethics hours, 16 live-format hours, 40 hours in specified subject areas, and 16 hours specifically in accounting, auditing, or taxation.
The Arizona reporting period is biennial and ends on the last day of the CPA's birth month.
Whether it falls in an odd or even year depends on the license expiration date, so licensees are staggered rather than sharing a single statewide deadline.
Four hours of ethics during each renewal period, with two mandated components inside them.
At least 1 hour must cover ethics related to the practice of accounting, including the AICPA Professional Code of Conduct. At least 1 hour must cover Arizona State Board of Accountancy statutes and administrative rules.
No. Ethics is not prorated — the full 4 hours are due at renewal even where the rest of the requirement is reduced.
A licensee certified less than two years completes 10 hours of CPE for every three months of licensure before the renewal date, including 2 live hours and 2 accounting, auditing, or tax hours, but the ethics requirement remains 4 hours.
At least 16 hours must be earned through a live classroom presentation or a live interactive webinar.
This is a format requirement rather than a subject one, and it applies to every licensee.
No. The 16-hour live requirement effectively caps self-study at 64 hours of the 80.
Per the Board, there is no separate limit on the number of self-study credits a licensee can earn provided at least 16 hours come from live classroom or live interactive webinar presentations. If you earn more than the required 80 hours, you can take as many self-study credits as you wish so long as the 16 live hours are met.
At least 40 hours must be in accounting, auditing, taxation, business law, or consulting services, of which at least 16 hours must be in accounting, auditing, or taxation.
Consulting services includes management advisory services, litigation support services, valuation services, and other services requiring technical skills, education, observation, experience, and knowledge to develop an analytical approach to a process.
No. Arizona does not impose a formal annual minimum requirement.
Hours may be distributed across the two-year period in any pattern, subject to the format and subject-area minimums.
Yes, up to a maximum of 20 hours, with no repetitions allowed.
These courses qualify as consulting services for the purposes of the 40-hour subject minimum.
Instructor credit is capped at 40 hours, limited to one presentation of a seminar or course with no credit for repetitions.
Published articles and books are capped at 20 hours, and a registrant may be limited to a combined maximum of 40 hours where credit is also claimed for preparing for and acting as a lecturer or discussion leader.
No. The Board does not pre-approve courses.
One specific exclusion applies: an ethics program taught or developed by your employer or a coworker does not qualify for the ethics requirement.
Through the Board's portal, using the CPE List menu option in your personal account.
You may log CPE at any time between renewals; coursework is saved to your account and integrates with the biennial renewal when it is time to register.
The certificate is suspended, and a late fee applies to reactivate it on top of the standard renewal fee.
Failure to meet the CPE requirements during the renewal period may also result in disciplinary action. Records must be retained for three years from the program completion date.
| Agency | Arizona State Board of Accountancy |
|---|---|
| Address | 100 North 15th Avenue, Suite 165, Phoenix, AZ 85007 |
| Phone | (602) 364-0804 |
| Website | azaccountancy.gov |
| CPE guidance | Arizona State Board — CPE |
This page summarizes Arizona CPE rules for general informational purposes and is reviewed against the Arizona State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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