Arizona Revised Statutes

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Arizona Revised Statutes
Title 32 - Professions and Occupations
Chapter 6 - Certified Public Accountants

Article 1

Board of Accountancy

32-701

Definitions

32-702

Arizona state board of accountancy; membership; administrative duties; compensation

32-703

Powers and duties; rules; executive director; advisory committees and individuals

32-704

Immunity from liability

32-705

Board of accountancy fund; disposition of monies

32-707

Record of proceedings; admissibility as evidence

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Article 2

Certification and Registration

32-721

Certified public accountants; qualifications

32-723

Certified public accountant examination; qualifications

32-725

Limited reciprocity privilege; qualifications; definition

32-729

Fees

32-730

Biennial registration; continuing professional education

32-730.01

Inactive status; exception

32-730.02

Canceled status

32-730.03

Expired status

32-730.04

Retired status

32-730.05

Revoked status

32-730.06

Relinquished status

32-731

Certified public accountant firm registration requirements; performance of attest services and compilation services; definition

32-732

Reactivation from inactive or retired status; reinstatement from canceled, expired, relinquished or revoked status

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Article 3

Regulation of Certified Public Accountants

32-741

Revocation or suspension of certificate; disciplinary action; letter of concern

32-741.01

Suspension for non-registration; expiration of a certificate or registration

32-741.02

Suspension for noncompliance with continuing education requirements; expiration of a certificate

32-742

Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment

32-742.01

Investigations

32-743

Hearings; judicial review

32-744

Ownership and custody of working papers and records

32-745

Employment of persons by accountants

32-746

Fraudulent audit practices; classification

32-747

CPA designation; title; use; unlawful use

32-748

Board review; executive director's actions

32-749

Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions

32-750

Injunction against unlawful act

32-751

Actions to recover civil penalties

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