Ethics CPE requirement
Arizona: CPA ethics CPE requirement
Arizona State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 2 year(s)
- Cycle notes
- A.A.C. R4-1-453(C)(4): 4 hours must include a minimum of 1 hour on ethics related to the practice of accounting including the AICPA Code, and 1 hour on Board statutes and administrative rules. Course may not be taught or developed by the registrant's employer or co-worker.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- R4-1-453(B)(2): Board accepts self-study including online/computer-based programs if the sponsor keeps written records of each student's participation and the program outline for 3 years. Separate 16-hour classroom/interactive-webinar minimum applies to total CPE, not to ethics.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Tier 1 but content-constrained: the AZ module must deliver at least 1.0 credit on Board statutes and rules, and the core must deliver at least 1.0 credit on AICPA Code. Rule last amended eff. 7/3/2023.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Arizona
No course is available for this jurisdiction yet.