Applications

			San Francisco Peaks - mountains in Flagstaff, Northern Arizona snowcapped at sunset with frozen pond
Following are the topics covered for the firm application:
	Sole Practitioner (also known as Sole Proprietor) Firm Other Relevant Forms
Before filling out your firm application, please read the following Frequently Asked Questions.





Sole Practitioner (also known as Sole Proprietor)
	Please note a sole practitioner is not the same as a single member LLC or a solely owned PC. Sole practitioner: Owned by one individual; can also operate as an independent contractor, providing services to other businesses Individual registrant is responsible for all taxes, assets and liabilities of the business Provides no liability umbrella for the CPA Not the same as a solely owned PC, single member LLC or single partner LLP Renews biennially at the same time the registrant renews his/her CPA license (peer review information contained on sole practitioner renewal form) Application for a Certified Public Accountant Office – Sole Practitioner Form Sole Practitioner Renewal Form	top	Our forms are in Adobe Acrobat (pdf) format. You will need Adobe Acrobat Reader installed on your computer to view and print these forms. Click the Adobe logo to download a free version of Adobe Acrobat Reader. Some forms allow you to fill them out on-screen and print them, however, you cannot save them. It will be necessary to fill the form out each time it is opened.

Firm
	This application is for a firm who will be filing organization papers pursuant to A.R.S. §§ 32-731, 32-734 or 32-735. Please read the FAQs for more specific information. Corporations: Organized under the provisions of A.R.S. Title 10 (Corporations and Associations), Chapter 20 – Professional Corporations An ‘S’ Corp is one where any profit/loss is passed on to the individual owners, but is not subject to corporate income taxes. Same protection of personal assets as in C Corp. A ‘C’ Corp is a completely separate tax entity from owner; owners are treated as employees of corporation for tax purposes. The business assets and liabilities are separate from owner’s Limited Liability Company: Organized under the provisions of A.R.S. Title 29 (Partnership), Chapter 4 – Arizona Limited Liability Act Owners have personal liability shield; only the company can be sued. Partnership: Organized under the provisions of A.R.S. Title 29 (Partnership), Chapter 5 – Arizona Uniform Partnership Act In general, all partners are liable jointly and severally for all obligations of the partnership Application for a Certified Public Accountant Firm Form	top
Other Relevant Forms
	Pursuant to A.R.S. § 32-731(B), any owner of a CPA firm who is not licensed as a CPA will need to submit a non-certified owner affidavit to verify they have met the ownership requirements of the statute. NOTE: at least 51% of any CPA firm must be owned by a licensed CPA. Non-certified Owner Affidavit Form Pursuant to A.R.S. §§ 32-731 and 32-747(A), any firm wishing to change its name is prohibited from using the new name until approval is received from the Board for the new name. There is no fee associated with changing a firm’s name. Firm Name-Change Application Pursuant to A.A.C. R4-1-454(I), a CPA firm is exempt from the requirements of peer review if the firm submits to the Board written verification that it meets at least one of the exemption requirements. The attached affidavit is to be used to meet this requirement (additional information on peer review is available on the Peer Review section of the Firms tab). Affidavit, Request for Exemption – Peer Review Form	top