# Arizona SB 1181: certified public accountants; certification; alternative Arizona SB 1181, certified public accountants; certification; alternative, is a Fifty-seventh Legislature - Second Regular Session Senate bill sponsored by J.D. Mesnard (Republican); status signed, last action 2026-04-07 (Signed by Governor); PRIA reads it as touching household money (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AZ-SB1181-57th-2nd-regular - As of: 2026-11-04 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Arizona SB 1181 - State: Arizona - Session: Fifty-seventh Legislature - Second Regular Session - Title: certified public accountants; certification; alternative - Status: signed - Chamber: Senate - Introduced: 2026-01-20 - Last action: 2026-04-07, Signed by Governor - Sponsor: J.D. Mesnard (Republican) - Cosponsors: 0 - Subjects: acknowledgment, advisory committees and individuals, alternative, appeals, attest services, attorney general representation, biennial registration, business organizations, certification, certified public accountants, certified public accounting act of 2026, compilation services, continuing professional education, definition, definitions, disciplinary proceedings, effective date, executive director, expiration of certificate, firms, hearings, judicial review, limited reciprocity privilege, notice, notification of grades, powers and duties, professions and occupations - title 32, qualifications, registration requirements, relinquished status, rules, short title (h), uniform certified public accountant examination - Touches household money: yes - Roll calls: 5 (98 yes, 9 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - More ways to become an Arizona CPA: benefit, high. First-time applicants can qualify through a bachelor’s degree and two years of verified accounting work; a bachelor’s degree, 30 extra semester hours, and one year of work; or a postbaccalaureate degree and one year of work. One year of work equals 2,000 hours, and paid or unpaid work can count. Ap… - Out-of-state accountants gain Arizona licenses: benefit, high. Some out-of-state CPAs can qualify for Arizona certification through new work and education paths. They can qualify with three years working as a CPA and either a postbaccalaureate degree or a bachelor’s degree plus 30 extra semester hours; five of the past 10 years working as a CPA plus a bachelor… - Out-of-state CPAs can practice in Arizona: benefit, medium. Some nonresident CPAs can practice in Arizona without an Arizona certificate through the limited practice privilege. A person can qualify by meeting other Arizona qualifications or by holding an active CPA credential from any jurisdiction on December 31, 2024. The person must have a principal place… - Stronger privacy for accounting clients: benefit, low. Beginning January 1, 2027, accountancy registrants practicing in Arizona must protect client records and information received through confidential work. They cannot share that information voluntarily. The state and its agencies can still subpoena and use it in proceedings. - More public oversight of accounting firms: benefit, low. The Accountancy Board’s public-protection role covers accounting firms as well as individual CPAs. The Board can investigate possible violations after a public complaint or on its own. Beginning January 1, 2027, continuing education audit records are no longer covered by the investigation-confident… - Out-of-state firms can practice in Arizona: benefit, low. Accounting firms based outside Arizona can use the state’s limited practice privilege if they meet the law’s requirements. These include having a principal place of business outside Arizona, being in good standing at home, and having no Arizona office or claim to one. The firm must practice under t… - New discipline disclosures for accounting firms: cost, low. A CPA firm applying for or holding Arizona registration must list the places where it has faced discipline. The exception covers discipline for failing to register a license or permit, not for failing to renew a registration. - Stricter discipline for Arizona CPAs: mixed, medium. Beginning January 1, 2027, Arizona can discipline a CPA for certain out-of-state or foreign discipline or refusal to register, except when the refusal is for unpaid fees. The Board can require repayment of investigation and case costs, including attorney fees. A CPA cannot cancel a credential durin… - CPA education rules and suspensions: mixed, low. The Board can require no more than 80 hours of basic continuing education in each two-year registration period. Beginning January 1, 2027, a CPA suspended for missing education requirements must meet those requirements and other registration rules within six months. Otherwise, the certificate expir… - CPA fees and registration suspensions: mixed, low. Firms and people with retired status pay a prorated registration fee when registering for less than two years. Beginning January 1, 2027, a CPA who misses the registration deadline and required fee is automatically suspended. Paying and completing registration vacates the suspension; failing to reg… ## Sponsors and cosponsors - Sponsor: J.D. Mesnard (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-31 | House | Third Reading: Passed | pass | 47 | 9 | | | 2026-03-16 | House | Rules: C&P | pass | 7 | 0 | | | 2026-03-10 | House | Commerce: DP | pass | 10 | 0 | | | 2026-02-26 | Senate | Third Reading: Passed | pass | 27 | 0 | | | 2026-02-04 | Senate | Regulatory Affairs and Government Efficiency: DP | pass | 7 | 0 | | ## Actions (12) - 2026-04-07: Signed by Governor (Governor) - 2026-03-31: Third Reading: Passed (House) - 2026-03-26: Committee of the Whole: do pass (House) - 2026-03-16: Rules: C&P (House) - 2026-03-10: Commerce: DP (House) - 2026-03-05: House Second Reading (House) - 2026-03-04: House First Reading (House) - 2026-02-26: Third Reading: Passed (Senate) - 2026-02-09: Rules: PFC (Senate) - 2026-02-04: Regulatory Affairs and Government Efficiency: DP (Senate) - 2026-01-21: Senate Second Reading (Senate) - 2026-01-20: Senate First Reading (Senate) ## Bill text - Chaptered Version: [HTML](https://www.azleg.gov/legtext/57leg/2R/laws/0017.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/542143) - Introduced Version: [HTML](https://www.azleg.gov/legtext/57leg/2R/bills/SB1181P.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/533647) - Senate Engrossed Version (02/26/2026): [HTML](https://www.azleg.gov/legtext/57leg/2R/bills/SB1181S.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/537148) ## Related bills - SB 1189: campaign spending; personal security (signed) - SB 1198: Arizona beef council; continuation (signed) - SB 1215: firefighters; occupational disease; cancers (signed) - HB 2780: judicial foreclosure; excess proceeds sale (signed) - HB 2786: TPT; exemption; textbook rental (signed) - HB 2477: Arizona's education savings plan; revisions (signed) ## Sources - [Chaptered Version (HTML)](https://www.azleg.gov/legtext/57leg/2R/laws/0017.htm) - [Chaptered Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/542143) - [Introduced Version (HTML)](https://www.azleg.gov/legtext/57leg/2R/bills/SB1181P.htm) - [Introduced Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/533647) - [Senate Engrossed Version (02/26/2026) (HTML)](https://www.azleg.gov/legtext/57leg/2R/bills/SB1181S.htm) - [Senate Engrossed Version (02/26/2026) (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/537148) ## Related - [SB 1189: campaign spending; personal security](https://policyrisk.com/state-bill/AZ-SB1189-57th-2nd-regular) - [SB 1198: Arizona beef council; continuation](https://policyrisk.com/state-bill/AZ-SB1198-57th-2nd-regular) - [SB 1215: firefighters; occupational disease; cancers](https://policyrisk.com/state-bill/AZ-SB1215-57th-2nd-regular) - [HB 2780: judicial foreclosure; excess proceeds sale](https://policyrisk.com/state-bill/AZ-HB2780-57th-2nd-regular) - [HB 2786: TPT; exemption; textbook rental](https://policyrisk.com/state-bill/AZ-HB2786-57th-2nd-regular) - [HB 2477: Arizona's education savings plan; revisions](https://policyrisk.com/state-bill/AZ-HB2477-57th-2nd-regular) - [Arizona bills](https://policyrisk.com/states/arizona/bills) - [Arizona state hub](https://policyrisk.com/states/arizona) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AZ-SB1181-57th-2nd-regular (as of 2026-11-04).