Arizona State Board of Accountancy
100 North 15th Ave., Ste. 165
Phoenix, Arizona 85007
Phone: (602) 364-0804
Fax: (602) 364-0903
Arizona does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. PES is a registered sponsor with NASBA and has issued credits in the state of Arizona without any problems.
Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Arizona recognizes the same credit measurement.
Per the Board, there is no limit on the number of self-study credits a licensee can earn as long as the licensee earns at least 16 hours through a live classroom presentation or through a live interactive webinar. Meaning, if you earn MORE than the 80 hours required, as long as you take 16 hours of “live”, you can take as many self-study credits as you wish.
Regulations State: "to qualify... a program shall be a formal course of learning at the professional level which contributes directly to the professional competence of participants" also "the board considers it to be the individual's responsibility to determine whether a continuing education programs meets the criteria as set forth by the board."
NASBA FIELD OF STUDY SYNOPSIS - THE FOLLOWING NASBA AREAS OF STUDY COUNT TOWARDS THE 50% REQUIREMENT NOTED ABOVE: Accounting, Accounting Governmental, Auditing, Auditing Governmental, Business Law, Business Management & Organization, Management Services, and Taxes.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 2.9.2023