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Saguaro, Organ Pipe Cactus National Monument, Arizona |
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Pursuant to A.R.S. § 32-730(D) and A.A.C. R4-1-453(D)(7), the Board may grant an exemption
from CPE requirements for registrants on demonstration of good cause. The good cause
exemption allows for a partial or complete exemption from CPE requirements. |
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Retired and Age 60 Years or Older |
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A.A.C. R-4-1-453(D)(7) exempts a registrant from completing any CPE for
registration renewal if he/she is retired, is age 60 or more, and does
not perform any accounting services, whether or not participating in the
profits of a public accounting entity.
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Good Cause |
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Pursuant to A.R.S. § 32-730(D), the Board may grant an exemption from CPE
requirements for registrants on demonstration of good cause. A.A.C.
R-4-453(D) (10) defines good cause to include permanent or partial
disability, illness or other physical or mental condition, military
service, or financial hardship that prevented the individual registrant
from completing the CPE requirements.
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