Path: Arizona Revised Statutes Welcome: Guest
The Arizona Administrative Code (together with the Arizona Revised Statutes) governs the Arizona State Board of Accountancy.

State agencies, boards and commissions, are given rulemaking authority from the State Legislature. Executive agencies carry out state laws through the development and enforcement of regulations. Authorized by statute, regulations (sometimes called rules or administrative laws) have the effect of law. Regulations are designed to increase flexibility and efficiency in the operation of laws. Many of the actual working provisions are statutes are embodied in regulations. Regulations are developed and enacted through a rule-making process, which includes public input. The Board holds open meetings and public hearings, allowing citizens to participate in the creation of regulations. It provides a unique opportunity for citizens to influence and shape their laws directly.

The following links will open the most recent administrative code.

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 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
 Article 2  Certification and Registration    
32-721 Certified public accountants; qualifications    
32-723 Certified public accountant examination; qualifications    
32-725 Limited reciprocity privilege; qualifications    
32-729 Fees    
32-730 Biennial registration; continuing professional education    
32-730.01 Inactive Status: reactivation; exception    
32-730.02 Canceled status: reinstatement    
32-730.03 Expired status: reinstatement    
32-730.04 Retired status: reactivation    
32-731 Certified public accountant or public accountant or public accountant partnership; qualifications    
 Article 3  Regulation of Certified Public Accountants    
32-741 Revocation or suspension of certificate; disciplinary action; letter of concern    
32-741.01 Suspension for nonregistration; expiration of a certificate or registration    
32-741.02 Suspension for noncompliance with continuing education requirements; expiration of a certificate    
32-741.03 Revoked certificate; qualifications for new certificate    
32-741.04 Relinquishment of certificate with disciplinary proceedings pending; qualifications for new 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 Unlawful use of designation or abbreviation; classification    
32-747.01 Attest services; requirements    
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 top