Title 32 — Professions and Occupations
44 chapters · 1,581 sections in this title.
A.R.S. § 32-701 Definitions
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In this chapter, unless the context otherwise requires: 1. "Accounting services" means services that are commonly and historically performed by accountants, including recording or summarizing financial transactions, bookkeeping, analyzing or verifying financial information, repor…
A.R.S. § 32-702 Arizona state board of accountancy; membership; administrative duties; compensation
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A. The Arizona state board of accountancy is established to administer and enforce this chapter. B. The board consists of seven members who are residents of this state and who are appointed by the governor as follows: 1. Five members who currently hold valid certificates issued p…
A.R.S. § 32-703 Powers and duties; rules; executive director; advisory committees and individuals
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A. The primary duty of the board is to protect the public from unlawful, incompetent, unqualified or unprofessional certified public accountants through certification, regulation and rehabilitation. B. The board may: 1. Investigate complaints filed with the board or on its own mo…
A.R.S. § 32-704 Immunity from liability
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There is no liability on the part of, and no cause of action may arise against, the board, its members or professional investigators or any board formed committee and its members, agents or employees for any act done or proceeding undertaken or performed in good faith and in furt…
A.R.S. § 32-705 Board of accountancy fund; disposition of monies
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A. The board of accountancy fund is established consisting of fees authorized by this chapter. Except as provided by subsection C of this section, the board shall deposit, pursuant to sections 35-146 and 35-147, eighty-five percent of all monies collected under this chapter in th…
A.R.S. § 32-705; Version 2 Board of accountancy fund; disposition of monies
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(L24, Ch. 222, sec. 6. Eff. 7/1/28) A. The board of accountancy fund is established consisting of fees authorized by this chapter. Except as provided by subsection C of this section, the board shall deposit, pursuant to sections 35-146 and 35-147, ninety percent of all monies col…
A.R.S. § 32-707 Record of proceedings; admissibility as evidence
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The board shall keep records of its proceedings, and in any proceeding in court, civil or criminal, arising out of or founded upon any provision of this chapter, copies of such records certified as correct under the seal of the board shall be admissible in evidence as tending to …
A.R.S. § 32-721 Certified public accountants; qualifications
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A. The board shall issue a certificate of certified public accountant to any individual who complies with all of the following: 1. Meets the requirements of section 41-1080. 2. Is at least eighteen years of age. 3. Has not engaged in any conduct that would constitute grounds for …
A.R.S. § 32-723 Uniform certified public accountant examination; qualifications
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A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or unive…
A.R.S. § 32-725 Limited reciprocity privilege; qualifications; definition
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A. The limited reciprocity privilege may be exercised by an individual who is not a resident of this state and who meets the requirements of this section. B. To qualify to exercise the limited reciprocity privilege, an individual must: 1. Have a principal place of business that i…
A.R.S. § 32-729 Fees
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The board shall establish and collect: 1. A uniform fee from an applicant for each initial examination and reexamination application pursuant to section 32-723 to cover reasonable costs of reviewing the applicant's eligibility to take the examination and facilitating the applican…
A.R.S. § 32-730 Biennial registration; continuing professional education
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A. Except as provided in subsection B of this section and in section 32-4301, the board shall require every certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729. B. The registration fee for cert…
A.R.S. § 32-730.01 Inactive status; exception
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A. A registrant who meets all of the following requirements may request that the registrant's certificate be placed on inactive status: 1. Completes the forms prescribed by the board. 2. Does not provide attest services or compilation services in this state. 3. Does not provide a…
A.R.S. § 32-730.02 Canceled status
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A. A registrant may cancel a certificate or registration by submitting a written request on a form prescribed by the board. A registrant whose certificate or registration is under a disciplinary order by the board, except for suspension for nonregistration pursuant to section 32-…
A.R.S. § 32-730.03 Expired status
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A. A registrant's certificate or registration expires if any of the following applies: 1. Section 32-730.01, subsection D. 2. Section 32-741.01, subsection D. 3. Section 32-741.02, subsection D. 4. The registrant fails to meet firm registration requirements prescribed by this cha…
A.R.S. § 32-730.04 Retired status
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A. A registrant who meets all of the following requirements may request that the registrant's certificate be placed on retired status: 1. Completes the forms prescribed by the board. 2. Is at least fifty-five years of age. 3. Has been a certified public accountant in one or more …
A.R.S. § 32-730.05 Revoked status
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An individual whose certificate has been revoked shall not assume or use the CPA designation.
A.R.S. § 32-730.06 Relinquished status
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A. A registrant may relinquish a certificate or firm registration pending or in lieu of an investigation or disciplinary proceeding or while under a disciplinary order. The board shall consider a relinquishment tendered by a registrant pursuant to this section and shall determine…
A.R.S. § 32-731 Certified public accountant firm registration requirements; performance of attest services and compilation services; definition
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A. Except as provided in section 32-725, subsection G, once every two years each of the following shall pay the registration fee pursuant to section 32-729 and register with the board as a firm: 1. A business organization that meets all of the following criteria: (a) Has a simple…
A.R.S. § 32-732 Reactivation from inactive or retired status; reinstatement from canceled, expired, relinquished or revoked status
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A. A certified public accountant with a certificate status of inactive or retired may request that the certified public accountant's certificate be reactivated if all of the following apply: 1. The registrant files an application for renewal on the form prescribed by the board an…
A.R.S. § 32-741 Revocation or suspension of certificate; disciplinary action; letter of concern
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A. After notice and an opportunity for a hearing, the board may revoke or suspend any certificate granted under this chapter and may take disciplinary action concerning the holder of any certificate for any of the following causes: 1. Conviction of a felony under the laws of any …
A.R.S. § 32-741.01 Suspension for nonregistration; expiration of certificate or registration
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A. The certificate or registration of any registrant who fails to timely register and pay the biennial registration fee as required by section 32-729 is automatically suspended without prior notice or a hearing. B. A registrant whose certificate or registration is suspended shall…
A.R.S. § 32-741.02 Suspension for noncompliance with continuing education requirements; expiration of certificate
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A. After notice and an opportunity for a hearing, the board shall suspend the certificate of any registrant who fails to show proof of compliance with the continuing professional education requirements established by the board pursuant to section 32-730. B. A registrant whose cer…
A.R.S. § 32-742 Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment
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After notice and an opportunity for a hearing, the board may revoke or suspend a firm's registration or may take disciplinary action for any of the causes enumerated in section 32-741, subsection A or for either of the following: 1. The relinquishment, revocation or suspension of…
A.R.S. § 32-742.01 Investigations
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A. The board on its own motion, or on receiving a complaint or other information suggesting violations of this chapter or board rules, may conduct or direct an authorized committee to conduct an initial analysis which shall be completed before the board may open an investigation …
A.R.S. § 32-743 Hearings; judicial review
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A. The board may initiate proceedings under this chapter, for cause, either on its own motion or a verified complaint pursuant to title 41, chapter 6, article 10. B. A written notice stating the nature of the charge or charges against the holder of a certificate and the time and …
A.R.S. § 32-744 Ownership and custody of working papers and records
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A. All statements, records, schedules, working papers and memoranda prepared by a registrant or a partner, shareholder, officer, director, member, manager or employee of a registrant incidental to or in the course of rendering professional services to a client while a registrant …
A.R.S. § 32-745 Employment of persons by accountants
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This chapter does not prevent a person from being employed by a certified public accountant or a firm of certified public accountants if the employed person does not sign reports or assume any responsibility for the conduct of the employer's professional practice.
A.R.S. § 32-746 Fraudulent audit practices; classification
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A. A person commits fraudulent audit practices if such person knowingly prepares, issues or offers or files with any public agency an audit report or certificate on any financial statement which is materially false or misleading or fraudulent, or which purports to fairly present …
A.R.S. § 32-747 CPA designation; title; use; unlawful use
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A. A registrant or an individual or firm that qualifies for the limited reciprocity privilege under section 32-725 shall be known as a certified public accountant or certified public accounting firm and may use the CPA designation with the exact name as registered with the board …
A.R.S. § 32-748 Board review; executive director's actions
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A person who is aggrieved by an action taken by the executive director of the board pursuant to section 32-703, subsection B, paragraph 14 may request that the board review the action. The person shall file with the board a written request within thirty days after the date of the…
A.R.S. § 32-749 Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions
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A. Certified public accountants practicing in this state shall not be required to divulge, nor shall they voluntarily divulge, client records or information they have received by reason of the confidential nature of their employment. Information derived from or as a result of a p…
A.R.S. § 32-750 Injunction against unlawful act
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When in the judgment of the board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of section 32-747, the board may make application to the appropriate court for an order enjoining such acts or practices, an…
A.R.S. § 32-751 Actions to recover civil penalties
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The board may request the attorney general to bring an action in superior court to recover any administrative penalties imposed by the board pursuant to this chapter. An action to recover such penalties shall be brought in the county in which the board has its office, or in the c…