What states are considered substantially equivalent?
Pursuant to A.R.S. ยง 32-726, the Arizona State Board of Accountancy has determined that certain jurisdictions are substantially equivalent to Arizona. If you are applying by reciprocity based on substantial equivalency, you must hold an active certification or license in another state that has been determined substantially equivalent by the Board. The following is a link of states considered by the Board to be substantially equivalent to Arizona.
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