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    Arizona's landscape San Francisco Peaks - mountains in Flagstaff,
Northern Arizona snowcapped at sunset with frozen pond
Following are the topics covered for the firm application:  
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. A sole practitioner is required to renew biennially at the same time the registrant renews his/her CPA license.

Application for a Certified Public Accountant Office – Sole Practitioner Forms

Sole Practitioner Renewal Form
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.

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  This application is for partnerships pursuant to A.R.S. § 32-731(I)(2) which defines partnership as including a professional corporation, a limited liability company and a professional limited liability company.

Please read the FAQs for more specific information.

Application for a Certified Public Accountant Firm Form


 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 fifty-one percent of the ownership of the partnership, in terms of direct and indirect financial interests and voting rights, must belong to holders in good standing of certificates or licenses to practice accounting as certified public accountants or public accountants in any jurisdiction. Only certified public accountants or public accountants whose qualifications are considered to be substantially equivalent, as provided by section 32-721, subsections C and D, may be considered as meeting the requirement.
Non-certified Owner Affidavit Form

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