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Arizona CPA CPE Requirements: How Many Hours, By When

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Verified 2026-11-13
CPE Hour Requirement
80 hours every 2 years
  • 4 ethics hours, within that same total.
Source of record Ariz. Admin. Code § R4-1-453(C) read the rule →

80 hours per 2-year registration period (the same period the certificate itself renews on, per Arizona's own birth-month/parity cycle -- see the CPA-renewal dataset's az-individual record). No explicit annual minimum in this section, but at least 16 hours must be classroom/live-interactive and at least 40 hours in accounting/auditing/taxation/business law/consulting (16 of which must be accounting/auditing/taxation specifically). 4 ethics hours required, split as a minimum of 1 hour each on AICPA Code of Professional Conduct topics and Arizona Board statutes/rules specifically.