Ariz. Rev. Stat. » Title 32
Arizona Revised Statutes

Ariz. Rev. Stat. § 32-721 (2026)

Certified public accountants; qualifications; rules; definition

✓ current as of May 2026
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32-721. Certified public accountants; qualifications; rules; definition

A. The board shall issue a certificate of certified public accountant to any individual who complies with all of the following:

1. Meets the requirements of section 41-1080.

2. Is at least eighteen years of age.

3. Has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate or other disciplinary action pursuant to section 32-741.

4. Meets the requirements of subsection B, C or D of this section.

B. If the applicant passes the uniform certified public accountant examination and has never been certified, registered or licensed as a certified public accountant in this state or another jurisdiction, the applicant must present satisfactory evidence to the board that the applicant meets at least of one of the following:

1. Has obtained a baccalaureate degree and has at least two years of experience.

2. Has obtained a baccalaureate degree and thirty additional semester hours and has at least one year of experience.

3. Has obtained a postbaccalaureate degree and at least one year of experience.

C. If the applicant passes the uniform certified public accountant examination or the international qualification examination and has a certificate, registration or license to practice as a certified public accountant in another jurisdiction and the applicant has never had a certificate issued by the board expire or be relinquished or revoked, at least one of the following must apply:

1. The certificate, registration or license is issued by a jurisdiction whose requirements are determined by the board to be substantially equivalent to the requirements prescribed in subsection B of this section.

2. The applicant has been employed as a certified public accountant in the practice of accounting for at least three years and has obtained either:

(a) A postbaccalaureate degree.

(b) A baccalaureate degree and thirty additional semester hours.

3. The applicant has been employed as a certified public accountant in the practice of accounting for at least five of the ten preceding years and has obtained a baccalaureate degree.

4. The applicant has been employed as a certified public accountant in the practice of accounting for at least ten of the fifteen preceding years.

D. If an applicant passes the international uniform certified public accountant qualification examination of the American institute of certified public accountants, both of the following apply:

1. The applicant's country has a mutual recognition agreement with the national association of state boards of accountancy that has been adopted by the board.

2. The board recognizes that the applicant's qualifications are substantially equivalent to the qualifications of certified public accountants in the United States in the areas of education, examination and experience.

E. The board shall adopt rules regarding the number of semester hours of accounting courses and related courses required to fulfill the requirements of subsections B and C of this section.

F. For the purposes of this section, "experience" means any verified paid or unpaid experience providing accounting services through employment gained in government industry, academia or public practice in which one year equals two thousand hours.

Notes of Decisions
Cited in 3 cases, 1971–1978 · leading case: Arizona State Bd. of Acct. v. Keebler, 564 P.2d 928 (Ariz. Ct. App. 1977).
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Arizona State Bd. of Acct. v. Keebler, 564 P.2d 928 (Ariz. Ct. App. 1977). · cites it 14× “A.R.S. § 32-721 delineates the qualifications that must be met by an applicant for issuance of a C.”
Arizona State Bd. of Acct. v. Cole, 581 P.2d 1139 (Ariz. 1978). · cites it 19× “certificate are set forth in A.R.S. § 32-721: 1 “A. A certificate of certified public accountant shall be issued by the board to any person who: “1.”
Welsh v. Arizona State Bd. of Acct., 484 P.2d 201 (Ariz. Ct. App. 1971). · cites it 9× “5 empowers the trial court to “[mjodify, affirm or reverse the decision in whole or in part.”
Ariz. Rev. Stat. § 32-721(A)(5): 1 case
Arizona State Bd. of Acct. v. Keebler, 564 P.2d 928 (Ariz. Ct. App. 1977). “A.R.S. § 32-721 delineates the qualifications that must be met by an applicant for issuance of a C.”
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