Date of Last Revision:    10/20/2022

License Renewal Date

• Last business day of birth month biennially, odd or even year based on birth year

CPE Reporting Period

• First day of month following birth month to last business day of birth month biennially, odd or even year based on license expiration date.

General Requirement

• 80 hours

Ethics Requirement

• 4 hours. Cannot be taught by an employer or co-worker and must include a minimum of one hour of each of the following subjects:

1. Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and
2. Board statutes and administrative rules.

Other Subject Area Requirements

• 40 hours in Accounting, Auditing, Taxation, Business Law, or Management Advisory Services
• 16 hours in Accounting, Auditing, or Taxation
• 16 hours in a Classroom or Interactive Webinar setting

Credit Limitations

• Computer Courses: Introductory computer related courses are limited to 25% of the total hours required.
• Instruction: Instructor credits are limited to 50% of the total hours required. Instructor credits combined with authorship credits are limited to 50% of the total hours required.
• Published Materials: Authorship credits are limited to 25% of the total hours required.
• Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.
• Nano Learning:  Nano learning credits are limited to 5% of the total hours required per reporting period.
• Blended Learning: Only portions of Blended Learning programs that are in a live classroom or interactive webinar setting may be applied towards the 16 hour Classroom/Interactive Webinar requirement. Arizona requires that proof be presented for any portion of a blended learning program claimed towards this requirement.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to one times presentation. No credit for repeat instruction.
• Partial Credit:
  • Group Live, Group Internet Based, Blended Learning, Interactive Self-study, Author Published Material, QAS Self-study, and Non-interactive Self-study: learning programs must be a minimum of one(1) credit hour, but credit may be earned in one-fifth or one-half hour increments after the first full hour is earned.
  • Nano learning: is earned at one-fifth credit hour.
• Published Materials: Must be a minimum of 3,000 words. For each 3,000 words of written material, the author may earn two credit hours.
• University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses - each classroom hour will equal one qualifying hour.

Reciprocity
A non-resident licensee seeking renewal of a license can meet the CPE requirement for Arizona by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal in Arizona.

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