80 hours over the 2 year cycle; a minimum of 16 hours must be live/ interactive webinar

CPA Ethics: 4 hours of ethics CPE, including at least one hour related to the AICPA Code of Conduct and one specific to AZ Board Statutes and Rules

Accounting & Auditing, Taxation, Business Law, or Consulting Services: Minimum 40 hours
At least 16 of the 40 hours must be in the subject areas of Accounting, Auditing, or Taxation

Courses cannot be taken for credit more than once in a 2-year reporting period.

Last business day of licensee's birth month biennially

• Odd or even year based on licensee's birth year

CPA Ethics: Ethics cannot be taught by an employer or coworker

Course Format Limits:

• Classroom or Live Webinar Setting: Minimum 16 hours
• Computer related courses: Maximum 20 hours
• Nano-Learning Courses: Maximum of 4 hours

The below writings or instruction can only account for 40 hours combined:
• Teaching/Instruction: Maximum 40 hours
• Development of online course: Maximum 20 hours
• Published Materials: Maximum of 20 hours

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

• All registrants will receive a letter from the Board which contains account information and detailed instructions about how to log into the Board’s website and renew online.
• CPAs can report their CPE course completions by logging into your personal account on the Board’s portal and click on CPE List menu option.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Arizona State Board of Public Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 3 years following the completion of each reporting activity.

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.

The Board may grant a partial or complete exemption from CPE requirements on a demonstration of good cause for the following:

• A disability
• An illness
• A physical or mental condition
• Military service
• Financial hardship
• A natural disaster
• Any condition or circumstance that the Board deems relevant

In order to receive a partial or complete exemption from CPE requirements, a qualifying individual must submit a written request to the Board.