Arizona State Board of Accountancy

Not required

A firm may use the title "certified public accountant" or "CPA" and may engage in the practice of accounting in this state, including the provision of attest services, without having to register as a firm, if all of the following apply:

1. The partnership, corporation or other entity is owned by or employs an individual who is a limited reciprocity privilege holder.
2. The partnership, corporation or other entity is in good standing in its principal place of business under the laws of that jurisdiction relating to the practice of accounting.
3. The principal place of business of the limited reciprocity privilege holder is a recognized place of business for the practice of accounting by the partnership, corporation or other entity.
4. The partnership, corporation or other entity does not have an office in Arizona and does not represent that it has an office in this state.
5. The partnership, corporation or other entity holds an active permit or registration as a certified public accountant firm in another jurisdiction.
6. The practice of accounting is performed by or under the direct supervision of an individual who is qualified for the limited reciprocity privilege.

Not required

To qualify for the limited reciprocity privilege, an individual must be a nonresident with no principal place of business or represent that they have an office in Arizona; hold a valid registration or certification as a CPA by another jurisdiction, and one of the following two situations outlined under Arizona must apply. 

Note: Current Licensees with a principal place of business marked with ** or considered non-substantially equivalent should contact the board directly before exercising practice privileges. A list of substantially equivalent jurisdictions can be found here.