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Sunset at the Granite Dells, Prescott, Arizona |
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These are frequently asked questions about requesting retired status or
returning to active status from retired status: |
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Who can qualify for retired status?
What are the requirements of retired status?
What are the CPE requirements if I want to reactivate my retired certificate?
How is CPE prorated?
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Who can qualify for
retired status?
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Pursuant to A.R.S. § 32-730.04, retired status is offered to registrants who meet the
following requirements:
- Complete the forms prescribed by the Board.
- Must be at least 55 years of age.
- Must have been a certified public accountant in one or more
jurisdictions for at least 20 years.
- Does not have a certificate under a disciplinary order by the
Board, except for suspension for nonregistration pursuant to
A.R.S. § 32-741.01.
- Does not have disciplinary proceedings initiated against the
Registrant.
- Does not provide attest services or compilation services in this state.
- Does not provide accounting services for a fee or other
compensation in this state.
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What are the requirements of retired status?
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If the Board grants a registrant retired status, the registrant:
- Shall continue to register once every two years and pay a reduced
registration fee of $50.00 and any applicable late fee.
- Is exempted from CPE requirements.
- Shall not do any of the following:
- Provide attest services or compilation services in this state.
- Provide accounting services for a fee or other compensation in
this state.
- Assume or use the CPA designation in this state unless accompanied
by the word “retired” or the abbreviation “RET”.
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What are the CPE requirements if I want to reactivate my
retired certificate?
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As a prerequisite to reactivation, a registrant shall complete up to 160
hours of CPE during the four-year period immediately before the application
for reactivation. For periods of less than four years, with the exception
of ethics, CPE may be prorated by quarter. Please see the FAQ regarding
How is CPE prorated for more information.
A registrant shall complete a minimum of 80 of the required hours in the
subject areas of accounting, auditing, taxation, business law, or consulting
services with a minimum of 32 hours in the subject areas of accounting,
auditing, or taxation.
A registrant shall complete a minimum of 32 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.
A registrant shall complete CPE in the subject area of ethics.
- Four hours of ethics CPE shall be required if 1 – 24 months have passed since the last registration due date for which CPE was completed.
- Eight hours of ethics CPE shall be required if 25 – 48 months have passed since the last registration due date for which CPE was completed.
The hours required shall include a minimum of one hour of each of the
following subjects. These subjects shall be completed during the two-year
period immediately preceding application for reactivation.
- Arizona Board statutes and administrative rules; and
- Ethics related to the practice of accounting including the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA).
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How is CPE prorated?
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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 need 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.
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CW*
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Classroom or Live/Interactive Webinar
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LL
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CPE Lecturer or Discussion Leader
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LL or P
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CPE Lecturer or Discussion Leader or Publishing Books/Articles
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P
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Publishing Books/Articles
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N
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Nano Learning
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A or T
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Accounting/Auditing or Taxation
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A, T, C or B
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Accounting/Auditing, Taxation, Consulting Services, or Business Law
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IC
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Introductory Computer Related Course
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E
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Ethics
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* Registrants who take CPE by the method code LL - CPE Lecturer or Discussion Leader will receive credit.
** See below: ETHICS CPE REQUIREMENTS
ETHICS CPE REQUIREMENTS:
- 4 hours of ethics CPE shall be required if 1 – 24 months have passed since the last registration due
date for which CPE was completed. 8 hours of ethics CPE shall be required if 25 – 48 months have
passed since the last registration due date for which CPE was completed.
- The following two credits of ethics shall be completed during the two-year period immediately
preceding application for reinstatement:
- One hour of ethics related to Arizona Board statutes and administrative rules; and
- One hour of ethics related to the practice of accounting, including the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA).
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Quarter
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Months
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CPE
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Methods
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Subjects
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Hours
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CW
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LL
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LL or P
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P
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N
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A or T
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A,T,C, or B
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IC
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E*
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1
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1
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
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2.5
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4.0
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2
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
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2.5
|
4.0
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3
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
|
2.5
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4.0
|
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|
|
|
|
|
|
|
|
|
|
|
|
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2
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4
|
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20
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4.0
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10.0
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10.0
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5.0
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1.0
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4.0
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10.0
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5.0
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4.0
|
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5
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20
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4.0
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10.0
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10.0
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5.0
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1.0
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4.0
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10.0
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5.0
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4.0
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6
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20
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4.0
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10.0
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10.0
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5.0
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1.0
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4.0
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10.0
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5.0
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4.0
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|
|
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|
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|
|
|
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3
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7
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30
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6.0
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15.0
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15.0
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7.5
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1.4
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6.0
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15.0
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7.5
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4.0
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8
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30
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6.0
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15.0
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15.0
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7.5
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1.4
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6.0
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15.0
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7.5
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4.0
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9
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30
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6.0
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15.0
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15.0
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7.5
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1.4
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6.0
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15.0
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7.5
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4.0
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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4
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10
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40
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|
8.0
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20.0
|
20.0
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10.0
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2.0
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8.0
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20.0
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10.0
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4.0
|
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11
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40
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|
8.0
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20.0
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20.0
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10.0
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2.0
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8.0
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20.0
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10.0
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4.0
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12
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40
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|
8.0
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20.0
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20.0
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10.0
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2.0
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8.0
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20.0
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10.0
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4.0
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|
|
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|
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|
|
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5
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13
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50
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10.0
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25.0
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25.0
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12.5
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2.4 |
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10.0
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25.0
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12.5
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4.0
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14
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50
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10.0
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25.0
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25.0
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12.5
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2.4 |
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10.0
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25.0
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12.5
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4.0
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15
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50
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10.0
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25.0
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25.0
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12.5
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2.4 |
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10.0
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25.0
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12.5
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4.0
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|
|
|
|
|
|
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|
|
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6
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16
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60
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12.0
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25.0
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30.0
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15.0
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3.0 |
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12.0
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30.0
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15.0
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4.0
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17
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60
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12.0
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25.0
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30.0
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15.0
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3.0 |
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12.0
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30.0
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15.0
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4.0
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18
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60
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12.0
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25.0
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30.0
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15.0
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3.0 |
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12.0
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30.0
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15.0
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4.0
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|
|
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7
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19
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70
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14.0
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25.0
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35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
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20
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70
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14.0
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25.0
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35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
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21
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70
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14.0
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25.0
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35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
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|
|
|
|
|
|
|
|
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|
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8
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22
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80
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16.0
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25.0
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40.0
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20.0
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4.0 |
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16.0
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40.0
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20.0
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4.0
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23
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80
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16.0
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25.0
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40.0
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20.0
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4.0 |
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16.0
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40.0
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20.0
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4.0
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24
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80
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16.0
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25.0
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40.0
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20.0
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4.0 |
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16.0
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40.0
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20.0
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4.0
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|
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9
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25
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90
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18.0
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25.0
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45.0
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22.5
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4.4 |
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18.0
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45.0
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22.5
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8.0
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26
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90
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18.0
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25.0
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45.0
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22.5
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4.4 |
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18.0
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45.0
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22.5
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8.0
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27
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90
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18.0
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25.0
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45.0
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22.5
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4.4 |
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18.0
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45.0
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22.5
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8.0
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10
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28
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|
100
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20.0
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25.0
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50.0
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25.0
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5.0 |
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20.0
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50.0
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25.0
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8.0
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29
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100
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20.0
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25.0
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50.0
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25.0
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5.0 |
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20.0
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50.0
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25.0
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8.0
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30
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|
100
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20.0
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25.0
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50.0
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25.0
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5.0 |
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20.0
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50.0
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25.0
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8.0
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|
|
|
|
|
|
|
|
|
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11
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31
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|
110
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|
22.0
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25.0
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55.0
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27.5
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5.4 |
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22.0
|
55.0
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27.5
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8.0
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32
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|
110
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22.0
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25.0
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55.0
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27.5
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5.4 |
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22.0
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55.0
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27.5
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8.0
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33
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110
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22.0
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25.0
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55.0
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27.5
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5.4 |
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22.0
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55.0
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27.5
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8.0
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12
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34
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|
120
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24.0
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25.0
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60.0
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30.0
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6.0 |
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24.0
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60.0
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30.0
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8.0
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35
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120
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24.0
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25.0
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60.0
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30.0 |
6.0 |
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24.0
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60.0
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30.0
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8.0
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36
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120
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24.0
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25.0
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60.0
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30.0
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6.0 |
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24.0
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60.0
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30.0
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8.0
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|
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13
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37
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|
130
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26.0
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25.0
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65.0
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32.5
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6.4 |
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26.0
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65.0
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32.5
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8.0
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38
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|
130
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26.0
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25.0
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65.0
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32.5
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6.4 |
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26.0
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65.0
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32.5
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8.0
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39
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130
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26.0
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25.0
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65.0
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32.5
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6.4 |
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26.0
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65.0
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32.5
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8.0
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14
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40
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|
140
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28.0
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25.0
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70.0
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35.0
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7.0 |
|
28.0
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70.0
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35.0
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8.0
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|
41
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|
140
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28.0
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25.0
|
70.0
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35.0
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7.0 |
|
28.0
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70.0
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35.0
|
8.0
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|
42
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|
140
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28.0
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25.0
|
70.0
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35.0
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7.0 |
|
28.0
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70.0
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35.0
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8.0
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|
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|
|
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15
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43
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150
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30.0
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25.0
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75.0
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37.5
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7.4 |
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30.0
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75.0
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37.5
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8.0
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|
44
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|
150
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30.0
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25.0
|
75.0
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37.5
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7.4 |
|
30.0
|
75.0
|
37.5
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8.0
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|
45
|
|
150
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|
30.0
|
25.0
|
75.0
|
37.5
|
7.4 |
|
30.0
|
75.0
|
37.5
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
16
|
46
|
|
160
|
|
32.0
|
25.0
|
80.0
|
40.0
|
8.0 |
|
32.0
|
80.0
|
40.0
|
8.0
|
|
47
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|
160
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|
32.0
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25.0
|
80.0
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40.0
|
8.0 |
|
32.0
|
80.0
|
40.0
|
8.0
|
|
48
|
|
160
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|
32.0
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25.0
|
80.0
|
40.0
|
8.0 |
|
32.0
|
80.0
|
40.0
|
8.0
|
|
|
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* Ethics not prorated - 4 hrs required in months 1 - 24 and 8 hours required
in months 25-28. The following two credits of ethics shall be completed during
the two-year period immediately preceding application for reinstatement.
1. One hour of ethics related to the practice of accounting including the Code
of Professional Conduct of the American Institute of Certified Public
Accountants; and
2. One hour of ethics related to Board statutes and administrative rules.
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top |
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