Title 32, Professions and Occupations

A. The commission shall pay, or provide for the payment of, the reasonable expenses of its establishment, organization and ongoing activities. B. The commission may accept any and all appropriate sources of revenue, donations and grants of monies, equipment, supplies, materials a…

A. The members, officers, executive director, employees and representatives of the commission are immune from suit and liability, both personally and in their official capacity, for any claim for damage to or loss of property or personal injury or other civil liability caused by …

A. The commission shall provide for the development, maintenance, operation and use of a coordinated database and reporting system. B. The commission shall assign each applicant for a multistate license a unique identifier, as determined by commission rules. C. Notwithstanding an…

A. The commission shall adopt reasonable rules to effectively and efficiently implement and administer this compact. A rule is invalid and has no force or effect only if a court of competent jurisdiction holds that the rule is invalid because the commission exercised its rulemaki…

A. The executive and judicial branches of state government in each member state shall enforce this compact and take all actions necessary and appropriate to implement this compact. B. Venue is proper and judicial proceedings by or against the commission shall be brought solely an…

A. This compact is effective on the date on which this compact is enacted into law in the seventh member state. B. On or after the effective date of this compact, the commission shall convene and review the enactment of each of the charter member states to determine if the statut…

A. The compact and the commission's rulemaking authority shall be liberally construed to effectuate the purposes, implementation and administration of this compact. Provisions of this compact expressly authorizing or requiring the adoption of rules do not limit the commission's r…

A. This compact does not prevent or inhibit the enforcement of any other law of a member state that is consistent with this compact. B. Any laws, statutes, rules or other legal requirements in a member state that conflict with this compact are superseded to the extent of the conf…

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. 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. The primary duty of the board is to protect the public from unlawful, incompetent, unqualified or unprofessional certified public accountants and firms through certification, regulation and rehabilitation. B. The board may: 1. Investigate complaints filed with the board or on …

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…

(L24, Ch. 222, sec. 5. Eff. until 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, eighty-five percent of all…

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. 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. A person shall be allowed to take the uniform certified public accountant examination if the person presents satisfactory evidence that the person has obtained either a baccalaureate degree or a postbaccalaureate degree that includes a number of semester hours of accounting co…

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…

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. Except as provided in subsection B of this section and in section 32-4301, the board shall require each 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 certi…

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. 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 investigation or a disciplinary order by the board, except for suspension for nonregistration pursua…

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. 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 …

An individual whose certificate has been revoked shall not assume or use the CPA designation.

A. A registrant may relinquish a certificate or firm registration pending or instead 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. 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. 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 on the form prescribed by the board and pays the r…

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. The certificate or registration of any registrant who fails to timely register and pay the 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 not assu…

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…

After notice and an opportunity for a hearing, the board may either revoke or suspend a firm's registration or 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…

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. The board may initiate disciplinary 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 a registrant and the time and pl…

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 …

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. 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. 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 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. Registrants 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 professional sourc…

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…

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…

In this chapter, unless the context otherwise requires: 1. "Board" means the state board of podiatry examiners. 2. "Electrical treatment" means using electricity in diagnosing or treating an ailment of the foot or leg by electrodes, lights, rays, vibrators or a machine run by ele…

A. The state board of podiatry examiners is established consisting of five members who are appointed by the governor. Each member shall be appointed for a term of five years, to begin and end on February 1. B. Before appointment by the governor, a prospective member of the board …

A. The board shall annually elect from its membership a president and a secretary at the annual meeting which shall be held in January. B. The board shall meet at least twice each year at such times and places as it determines. Special meetings may be called by the president or a…

The board may adopt rules and regulations consistent with and necessary to carry out the provisions of this chapter.

A. The secretary of the board shall receive compensation as determined pursuant to section 38-611. B. The secretary shall: 1. Receive and disburse monies of the board. 2. Keep minutes of board meetings. 3. Keep a record of licenses issued, refused, suspended and revoked, and of a…