Arizona: CPE, firm permit and peer review rules for CPAs.

This page lists what the Arizona board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Arizona, field by field.

Board of accountancy

Arizona State Board of Accountancy

CPE hours & reporting period

Not verified — the Board's CPE page (azaccountancy.gov) and the Arizona Administrative Code Title 4, Chapter 1 PDF (apps.azsos.gov; A.A.C. R4-1-453) both returned HTTP 403 to automated fetch on 2026-10-14, so the hour total, subject minimums, live-instruction minimum, carryover rule and registration-period definition could not be read at an official source. What the statute states: A.R.S. § 32-730(A): "the board shall require each certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729"; A.R.S. § 32-730(C): "At the time of registration, each certified public accountant, as a prerequisite to biennial registration, shall submit to the board satisfactory proof in a manner prescribed by the board that the registrant has completed the continuing professional education requirements established by the board." A.R.S. § 32-729 ties the individual registration fee due date to the month of the registrant's birth anniversary. The hour requirements are set by Board rule (A.A.C. R4-1-453), not by statute. NASBA's National Registry summary for Arizona (pointer only, not an official source; last revised 10/20/2022) lists 80 hours per biennial period, 40 hours in accounting, auditing, taxation, business law or management advisory services of which 16 in accounting, auditing or taxation, 16 hours in a classroom or interactive webinar setting, and a reporting period from the first day of the month following the birth month to the last business day of the birth month biennially.

Ethics CPE requirement

Not verified — the Board's CPE page (azaccountancy.gov) and A.A.C. R4-1-453 (apps.azsos.gov) returned HTTP 403 to automated fetch on 2026-10-14, and no statute section read in this pass (A.R.S. §§ 32-701, 32-725, 32-729, 32-730, 32-730.01, 32-731) states an ethics-hour requirement. NASBA's National Registry summary for Arizona (pointer only, not an official source; last revised 10/20/2022) lists 4 hours of ethics per period including at least one hour on accounting ethics and one hour on Board statutes and rules, and states the ethics hours cannot be taught by an employer or co-worker.

CPA firm permit / registration

Firm registration with the Board once every two years is required for a business organization or sole proprietorship with an Arizona office that performs attest or compilation services or uses the CPA designation in its name, and for an individual CPA who performs attest or compilation services other than through such a firm. A.R.S. § 32-731(A): "Except as provided in section 32-725, subsection G, once every two years each of the following shall pay the registration fee pursuant to section 32-729 and register with the board as a firm: 1. A business organization that meets all of the following criteria: (a) Has a simple majority of the ownership ... that belongs to holders in good standing of certificates or licenses as certified public accountants in any jurisdiction. (b) Has an office in this state. (c) Either: (i) Performs attest services or compilation services. (ii) Uses the CPA designation in its firm name." § 32-731(A)(2)-(3) apply parallel tests to sole proprietorships with an Arizona office and to individual CPAs. § 32-731(B) allows attest or compilation services to be provided only through a firm that is registered and in good standing in Arizona, with reports signed by a person certified under the chapter or holding the limited reciprocity privilege under § 32-725(G). A.R.S. § 32-729 sets a uniform firm registration fee of at least $100 and not more than $300, due in the month of the anniversary of the firm's formation, prorated for periods under two years, with a late fee capped at $100; no fee applies to additional offices of a firm or to registering a sole proprietorship or an individual required to register as a firm. The Board's Firms FAQ and Firm Applications pages, which the research pass cited for a $300 biennial fee (A.A.C. R4-1-345(C)(2)(b)) and for the even/odd-year renewal pattern, returned HTTP 403 on 2026-10-14; those figures are not carried here.

Peer review requirement

Not verified — the Board's Peer Review page and Firms FAQ (azaccountancy.gov) and A.A.C. R4-1-454 (apps.azsos.gov) returned HTTP 403 to automated fetch on 2026-10-14, so the peer review trigger (attest or compilation services), interval and sponsoring-organization details recited in the research pass could not be read at an official source. The statute sections read in this pass (A.R.S. §§ 32-701, 32-725, 32-729, 32-730, 32-730.01, 32-731) do not state a peer review requirement; the requirement is set by Board rule (A.A.C. R4-1-454).

Licence renewal cycle

Biennial. A.R.S. § 32-730(A): "the board shall require each certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729." A.R.S. § 32-729 ties the CPA registration fee due date to the month of the registrant's birth anniversary and the firm registration fee to the month of the anniversary of the firm's formation, prorated for periods under two years, with late fees capped at $100. Inactive registrants "shall continue to register once every two years with the board" and pay fifty percent of the registration fee (A.R.S. § 32-730.01(B)); a certificate expires if it has been inactive for more than six years (§ 32-730.01(D)). The Board's statement that registrants born in even-numbered years renew in their birth month in even-numbered years and those born in odd-numbered years in odd-numbered years (Board CPE page) could not be re-read on 2026-10-14 (HTTP 403); NASBA's registry summary (pointer only) lists the renewal date as the last business day of the birth month biennially, odd or even year based on birth year.

Mobility / practice privilege

Yes, under the limited reciprocity privilege, with no notice, fee or other submission. A.R.S. § 32-725(B) (read on azleg.gov 2026-10-14): the individual's principal place of business is outside Arizona; the individual has no Arizona office and does not represent having one; is not subject to suspension or revocation under § 32-741 or relinquishment under § 32-730.06; and holds a valid out-of-state CPA registration, certificate or license and either meets the qualifications in § 32-721(A) or § 32-4302 or held a valid, active CPA credential from any jurisdiction as of December 31, 2024. § 32-725(C): a qualifying individual "has all of the privileges of registrants, certificate holders or licensees in this state" without obtaining an Arizona credential. § 32-725(D): the individual may use the CPA designation and offer or render services in person, by mail, by telephone or electronically, and no notice, fee or other submission is required. § 32-725(E): the individual must comply with article 3 of the chapter and the Board's rules, cease practising in Arizona on ceasing to qualify, and submit to the Board's jurisdiction and service of process. § 32-725(G): a business organization formed under another jurisdiction's laws may use the CPA designation and practise in Arizona, including attest services, without registering as a firm if it is owned by or employs a privilege holder, is in good standing in its principal place of business, has no Arizona office and does not represent having one, holds an active firm permit or registration in another jurisdiction, and the work is performed by or under the direct supervision of a privilege holder. § 32-725(H) defines principal place of business as the office designated as the main location of the accounting practice. The Board's Mobility page returned HTTP 403 on 2026-10-14.