FAQs

			Falls along Havasu Creek, Arizona, Havasu Canyon
These are frequently asked questions about the license renewal:
	What are the relevant statutory and Arizona Administrative Code citations? How often does my license renew? How much does it cost to renew my license? What happens if my renewal is submitted late? Will the Board reduce or waive my license fee? Can I go inactive? How much CPE is required? Is it possible to get a CPE waiver? Why do I have to renew as a sole practitioner when I renew my license? How do I change my name with the Board? What do I do if I have moved or changed employment? How do I request verification of my grades/license? Do I need to resubmit the Statement of Citizenship Form? How do I cancel my Arizona CPA License?

What are the relevant statutory and Arizona Administrative Code citations?
	A.R.S. § 32-730 A.A.C. R4-1-345(c)	top

How often does my license renew?
	Pursuant to A.R.S. §32-730, the Board requires every CPA to renew their license on a biennial basis. Pursuant to A.A.C. R4-1-345(B), registrants born in an even-numbered year shall register during the month of their birth every even-numbered year. Registrants born in an odd-numbered year shall renew their licenses during their birth month of every odd-numbered year.	top

How much does it cost to renew my license?
	Pursuant to A.A.C. R4-1-345(C), the biennial registration fee for each CPA is $300 per registration period. The registration fee is prorated by month for an initial registration period of less than 2 years. A late fee of $25 will be assessed if your renewal is not received on time.	top

What happens if my renewal is submitted late?
	Pursuant to A.R.S. § 32-741(C) and A.A.C. R4-1-345(E), if the registrant fails to submit the renewal form and fee by close of business the last business day of the month, the certificate is automatically suspended. Notification of suspension will be mailed to the registrant next business day by certified mail. To reactivate a license suspended for non-registration, a registrant must submit a completed renewal form, all past registration fees and a $25 late fee. Failure to renew within 6 months of notification requires the registrant to return their certificate to the Board office; failure to renew within 1 year of suspension will cause the license to expire.	top

Will the Board reduce or waive my license fee?
	Pursuant to A.R.S. § 32-730(C), registration fees may be reduced or waived by the Board for registrants who are at least 65 years of age or who have become disabled to a degree precluding the continuance of their ability to practice for 6 months or more prior to their renewal date. Helpful Hints – For more information on how to apply, please be sure to see Fee Waiver under the Renewals tab of this website.	top

Can I go inactive?
	Pursuant to A.R.S. §32-730(B)(E)(F)(G), inactive status is offered to registrants who are not actively engaged in the practice of accounting. The key points to inactive status include: The requirement to complete CPE is waived for the registrant; The registrant is still required to continually register biennially and pay the required renewal fees; The registrant shall not engage in the practice of accounting for fee or other compensation while on inactive status; The registrant shall not use the designation of CPA while inactive; Inactive period shall not exceed six years; If the registrant does not reactivate their license by the end of the 6-year term, the license will expire. Helpful Hints – For more information on how to apply for inactive status, please be sure to see “Inactive Status” under the Renewal tab of this website.	top
How much CPE is required?
	Pursuant to A.A.C. R4-1-453, all registrants are required to complete 80 hours of CPE per renewal cycle. The CPE must include 4 hours of Arizona Ethics, 16 hours of tax, accounting or auditing, and 16 hours of classroom or live/interactive webinars. Helpful Hints – For further information on CPE requirements, please be sure to visit the ‘CPE’ page under the Renewal tab of this website.	top

Is it possible to get a CPE waiver?
	Pursuant to A.A.C. R4-1-453(D)(10), the Board may grant a full or partial waiver of CPE if good cause is shown. Good cause includes permanent or partial disability, illness or other physical or mental condition, military service, or financial hardship that prevented the registrant from completing CPE requirements.	top

Why do I have to renew as a sole practitioner when I renew my license?
	Unlike Professional Limited Liability Companies (PLLC’s), Limited Liability Companies (LLC’s), Professional Company (PC’s), et. al., a sole practitioners has the same renewal cycle as their personal license. Any registrant owning a sole practitioner will note their renewal notice reminds them of the need to complete and submit the sole practitioner renewal form when they renew their personal license. Helpful Hints – For more information on Firms, please visit the ‘Firm’ tab on this website.	top

How do I change my name with the Board?
	If you married or divorced, or simply changed your name, you need to send a copy of the appropriate document (marriage certificate, court order, etc.), your old CPA certificate, a Re-issuance of Certificate - Name Change affidavit and $50.00 to obtain a new certificate and change your CPA record. If using your CPA title, you must use the designation with your name as it appears on your certificate until the name change is approved by the Board.	top

What do I do if I have moved or changed employment?
	Pursuant to A.A.C. R4-1-346, you are required to notify the Board within 30 days of changes in home or business information. Since all changes to a registrant's database require your signature, please submit changes of address, etc., via mail or fax (602.364.0903). Helpful Hints – Please see the Application page under the Renewal tab of this website for the application form for a change of address or employment. If you own a firm and change your address or management team, please notify the Board office by using the same change-of-address form noted in the above paragraph. In addition, changes to the firm's name needs to be submitted on the required form for Board approval (please see A.A.C. R4-1-455.03(D)(2) for more information). See the Firm tab of this website for more information on firm requirements.	top

How do I request verification of my grades/license?
	Write a letter to the Board requesting verification of your grades and/or license. If you wish the verification be mailed directly to another entity, be sure to include that information in your letter, otherwise the original will be sent to you in its own sealed envelope with a copy of the verification information included for your file. The fee for grade/license verification is $12.	top

Do I need to resubmit the Statement of Citizenship Form?
	The resubmission of the Statement of Citizenship form and supporting documentation is only required from those registrants who are in the United States on a temporary basis. Those registrants who have already provided proof of citizenship or rights of permanent residency do not need to resubmit a Statement of Citizenship form. Arizona Statement of Citizenship and Alien Status for State Public Benefits Form	top

How do I cancel my Arizona CPA License?
	Pursuant to A.R.S. § 32-730(I), a certified public accountant or public accountant who is not actively engaged in the practice of accounting and who does not want to renew or place the certificate on inactive status may request that the certificate be canceled by submitting a Stipulation and Order regarding Cancellation of a CPA Certificate. If the registrant will still be engaged in the practice of accounting and is canceling due to mobility, the certificate may be canceled by submitting a Stipulation and Order regarding Cancellation of a CPA Certificate Limited Reciprocity Privilege. Please be careful to select the Stipulation and Order that best fits the reasons for cancellation. Both Orders are fillable forms that requests specific information be filled in by the signer. All information asked for in the Cancellation Orders can be found by reviewing the registrant’s information in the individual section of the CPA Directory. The registrant must complete, date, sign and return the Order back to the Board office. The Order will require the Board’s approval before the cancellation is complete. Every blank fillable space must be completed by the signer. Any form submitted to the Board office that is not complete will be returned to the registrant for completion before being accepted for submission to the Board for its approval. After completing the Cancellation Order, please make yourself a copy of the completed order before signing and sending it to the Board office. If a complaint has been filed with the Board or disciplinary proceedings are pending against the certified public accountant or public accountant, the certificate can not be canceled pursuant to A.R.S. § 32-730(I). Stipulation and Order regarding Cancellation of CPA Certificate Form Stipulation and Order regarding Cancellation of CPA Certificate Limited Reciprocity Privilege Form CPA Directory