AZ HB2476

Creates an alternative pathway to CPA certification requiring a baccalaureate degree plus two years of experience, or a baccalaureate degree plus 30 additional semester hours with one year of experience, or a postbaccalaureate degree with one year of experience.

Modifies examination eligibility to require either a baccalaureate or postbaccalaureate degree with accounting and related coursework as determined by the Board of Accountancy by rule.

Expands limited reciprocity privileges to allow out-of-state CPAs who held valid licenses as of December 31, 2024 to practice in Arizona without additional certification.

Defines key terms including "baccalaureate degree," "postbaccalaureate degree," "complaint," "investigation," and "disciplinary proceeding" for regulatory clarity.

Authorizes the Board of Accountancy to adopt rules specifying the required semester hours of accounting and related courses for certification and examination eligibility.