Arizona CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Arizona requires licensed CPAs to earn 80 hours of continuing professional education during each biennial reporting period. The cycle runs from the first day of the month following the licensee's birth month to the last business day of the birth month two years later. Renewal falls on odd or even years based on birth year parity.
Of the 80 hours, at least 40 must be in technical subjects such as accounting, auditing, taxation, business law, or consulting services, with a minimum of 16 specifically in accounting, auditing, or taxation. An additional 16 hours must come from live classroom presentations or live interactive webinars — blended learning counts only the live portions.
Ethics requirements include 4 hours per cycle covering at least 1 hour of AICPA Professional Conduct and 1 hour of Arizona Board statutes and rules. Ethics courses cannot be taught by an employer or co-worker.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | 4 hours of ethics CPE per biennial period. Cannot be taught by an employer or co-worker. Must include a minimum of 1 hour each of: (1) professional conduct per AICPA Code of Professional Conduct, and (2) Arizona State Board of Accountancy statutes and administrative rules. |
| Accounting, Auditing, Taxation, Business Law, or Consulting Services | 40 | Every renewal | At least 40 of the 80 hours must be in accounting, auditing, taxation, business law, or consulting/management advisory services. Of these 40 hours, a minimum of 16 must be specifically in accounting, auditing, or taxation. |
| Live Classroom or Interactive Webinar | 16 | Every renewal | A minimum of 16 hours must be obtained in a live classroom presentation or through a live interactive webinar presentation. Blended learning: only live portions count toward this requirement. |
Exemptions
- Non-Resident Licensee (Reciprocity) — Non-resident licensees may satisfy Arizona CPE requirements by meeting the CPE standards of their principal office state.Must have a principal office in another stateMust meet all CPE requirements of that state
How You Can Complete Your CE
Arizona CPE Rules & Limits
Details specific to Arizona that generic CE guides tend to miss:
- Carry-over — No carryover provision is stated in the NASBA Registry listing or secondary sources. CPE hours must be earned within the applicable biennial reporting period (first day of month following birth month to last business day of birth month, two years later).
- Renewal is based on licensee's birth month, not a fixed calendar date. Biennial cycle is odd or even year based on birth year.
- 16 hours must be in live classroom or interactive webinar format. Blended learning: only live portions count toward this requirement.
- Computer courses limited to 25% of total hours (20 hours).
- Instruction credit capped at 50% of total hours. Instructor + authorship combined limited to 50%.
- Authorship limited to 25% of total hours (20 hours). Published materials: minimum 3,000 words yields 2 credit hours per 3,000 words.
- Nano learning limited to 5% of total hours per reporting period (4 hours).
- Ethics courses cannot be taught by an employer or co-worker.
- 1 CPE credit for every 50 minutes of study time.
- Partial credit in one-fifth or one-half hour increments after first full hour.
- Minimum program length: one credit hour.
- Academic credit: 15 CPE hours per semester hour; 10 CPE hours per quarter hour.
Provider Requirements
Arizona does not pre-approve CPE providers. Credit may be given for programs that provide a formal course of learning at a professional level and contribute directly to the professional competence of participants. Arizona accepts NASBA-sponsored courses. Individual registrants are responsible for determining whether CPE they elect to take qualifies.
Tips for Arizona CPAs
- Schedule your 16 live classroom or webinar hours early — blended learning only counts the live portions, so verify format before enrolling.
- Ethics courses must include both AICPA Professional Conduct and Arizona Board statutes coverage. Courses from employers or co-workers are not accepted.
- Computer-related courses are capped at 20 hours (25% of total). Plan your course mix to stay within limits.
- Non-resident licensees can satisfy Arizona CPE by meeting their principal office state's requirements instead.
Sources
Each figure on this page is taken directly from the Arizona State Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.