AZ SB1181

Creates an alternative pathway for 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.

Reduces the previous 150 semester hour education requirement by allowing certification through a combination of education credentials and verified work experience in accounting services.

Grants automatic limited reciprocity privileges to individuals holding a valid active CPA registration, certificate, or license from any U.S. jurisdiction as of December 31, 2024.

Modifies examination eligibility to require either a baccalaureate or postbaccalaureate degree with accounting and related coursework as determined by board rule, rather than the previous specific semester hour requirements.

Directs the Arizona State Board of Accountancy to adopt rules specifying the number of semester hours of accounting and related courses required under the new certification pathways.