Path: Inactive Status Welcome: Guest
    Arizona's landscape Saguaros in front of snow covered mountain, Four Peeks
These are frequently asked questions about requesting an inactive status or returning to an active status from an inactive status:  
  Who can qualify for inactive status?
What are the requirements of inactive status?
What are the CPE requirements if I want to reactivate my inactive certificate?
How is CPE prorated?
 
   
 Who can qualify for inactive status?  
  Pursuant to A.R.S. § 32-730(B)(E)(F)(G), inactive status is offered to registrants who meet the following requirements:
  • Must not be actively engaged in the practice of accounting in Arizona for fee or other compensation.

  • Must not have their certificate under a disciplinary order, except for suspension for non registration, by the Board or have disciplinary proceedings initiated.
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 What are the requirements of inactive status?  
  If the Board grants a registrant inactive status, the registrant:
  • Shall continue to register biennially and pay a reduced registration fee of $150 and any applicable late fee.

  • Shall not engage in the practice of accounting in Arizona for fee or other compensation while on inactive status.

  • Shall not assume or use the title or designation of “Certified Public Accountant” or “Public Accountant” or the abbreviation “C.P.A.”, “CPA”, “P.A.” or “PA” while the registrant’s certificate remains on inactive status unless accompanied by the word “inactive”.

  • Can only be on inactive status for six years or less and if the registrant does not reactivate their license by the end of the six year term, their certificate will expire. However, registrants who are approved for inactive status for good cause based on disability can be on inactive status for more than six years.

  • Is exempted from CPE requirements.
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 What are the CPE requirements if I want to reactivate my inactive certificate?  
  As a prerequisite to reactivation, an applicant shall complete up to 80 hours of CPE during the two-year period immediately before the application for reactivation. For periods of less than two years, with the exception of ethics, CPE may be prorated. Please see the FAQ regarding How is CPE prorated for more information.

An applicant shall complete a minimum of 50% of the required hours in the subject areas of accounting, auditing, taxation, business law, or consulting services with a minimum of 16 hours in the subject areas of accounting, auditing, or taxation.

An applicant shall complete a minimum of 16 of the required hours in a classroom setting, through a live interactive webinar, or by acting as a lecturer or discussion leader in a CPE program, including college courses.

An applicant shall complete four hours of CPE in the subject area of ethics. The four hours required shall include a minimum of one hour of each of the following subjects.
  • Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants; and

  • Board statutes and administrative rules
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 How is CPE prorated?  
  The amount of CPE required for reactivation is based on the number of months prorated by quarter between your last registration due date in which you completed CPE to the time of application for reactivation. In determining the number of months to prorate CPE, please include the last registration due date month in which you completed CPE but exclude the month that you apply for reactivation. For example, if your last registration in which you completed CPE was due in January 2012 and you are applying for reactivation in June of 2013, you will have to show evidence of CPE for 17 months. If you need help to determine when the date of your last registration was in which you completed CPE, please contact the Board office.

The following are the prorated CPE requirements by method and subject.

 CW*  Classroom or Live/Interactive Webinar  >= 16
 LL  CPE Lecturer or Discussion Leader  <= 40
 LL or P  CPE Lecturer or Discussion Leader or Publishing Books/Articles  <= 40
 P  Publishing Books/Articles  <= 20
 A or T  Accounting/Auditing or Taxation  >= 16
 A, T, C or B  Accounting/Auditing, Taxation, Consulting Services, or Business Law  >= 40
 IC  Introductory Computer Related Course  <= 20
 E  Ethics  >= 4
* Registrants who take CPE by the method code LL - CPE Lecturer or Discussion Leader will receive credit

 Quarter  Months CPE
Hours
Methods Subjects
      CW LL LL or P P A or T A,T,C, or B IC E*
1 1 10 2.0 5.0 5.0 2.5 2.0 5.0 2.5 4.0
2 10 2.0 5.0 5.0 2.5 2.0 5.0 2.5 4.0
3 10 2.0 5.0 5.0 2.5 2.0 5.0 2.5 4.0














2 4 20 4.0 10.0 10.0 5.0 4.0 10.0 5.0 4.0
5 20 4.0 10.0 10.0 5.0 4.0 10.0 5.0 4.0
6 20 4.0 10.0 10.0 5.0 4.0 10.0 5.0 4.0














3 7 30 6.0 15.0 15.0 7.5 6.0 15.0 7.5 4.0
8 30 6.0 15.0 15.0 7.5 6.0 15.0 7.5 4.0
9 30 6.0 15.0 15.0 7.5 6.0 15.0 7.5 4.0














4 10 40 8.0 20.0 20.0 10.0 8.0 20.0 10.0 4.0
11 40 8.0 20.0 20.0 10.0 8.0 20.0 10.0 4.0
12 40 8.0 20.0 20.0 10.0 8.0 20.0 10.0 4.0














5 13 50 10.0 25.0 25.0 12.5 10.0 25.0 12.5 4.0
14 50 10.0 25.0 25.0 12.5 10.0 25.0 12.5 4.0
15 50 10.0 25.0 25.0 12.5 10.0 25.0 12.5 4.0














6 16 60 12.0 25.0 30.0 15.0 12.0 30.0 15.0 4.0
17 60 12.0 25.0 30.0 15.0 12.0 30.0 15.0 4.0
18 60 12.0 25.0 30.0 15.0 12.0 30.0 15.0 4.0














7 19 70 14.0 25.0 35.0 17.5 14.0 35.0 17.5 4.0
20 70 14.0 25.0 35.0 17.5 14.0 35.0 17.5 4.0
21 70 14.0 25.0 35.0 17.5 14.0 35.0 17.5 4.0














8 22 80 16.0 25.0 40.0 20.0 16.0 40.0 20.0 4.0
23 80 16.0 25.0 40.0 20.0 16.0 40.0 20.0 4.0
24 80 16.0 25.0 40.0 20.0 16.0 40.0 20.0 4.0














* Ethics not prorated - 4 hrs required in months 1 - 24.
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