What are the requirements for reciprocity?
At a minimum, you must have a baccalaureate or higher degree which includes 24 semester hours of upper level accounting courses and 18 semester hours of related courses. You have taken and passed the Uniform CPA Examination as required by Arizona. You must be currently licensed and in good standing in your state of registration. Your experience may be with a public accounting or private firm, government, non-profits or as a self-employed accountant. If you use self-employment for the experience requirement, you must include recommendation letters from three clients. See the certification check list. Arizona Certification and CPA Examination Requirements Arizona requires that certification by examination will be considered only if the candidate has taken and passed all four parts of the exam within the specified conditioning window. Conditioning means that the candidate scored 75 on one part of the exam, and passed the other three portions within six test windows (18 months under CBT).
