Path: Retired Status Welcome: Guest
  top

Arizona's landscape Sunset at the Granite Dells, Prescott, Arizona
These are frequently asked questions about requesting an inactive status or returning to an active status from an inactive status:  
  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?
 
   
 Who can qualify for retired status?  
  Pursuant to A.R.S. § 32-730.04, retired status is offered to registrants who meet the following requirements:
  • Must be 55 years of age.

  • Must have been a certified public accountant or public accountant in any jurisdiction for at least 20 years.

  • Must not be actively engaged in the practice of accounting for a 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.
top
   
 What are the requirements of retired status?  
  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.

  • Shall not engage in the practice of accounting for a fee or other compensation while the registrant’s certificate remains on retired 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” unless accompanied by the word “retired” or the abbreviation “RET” while the registrant’s certificate remains on retired status.

  • May request reactivation if the registrant submits the continuing professional education that meets the requirements prescribed by the Board and pays the applicable registration fee.
top
   
 What are the CPE requirements if I want to reactivate my retired certificate?  
  As a prerequisite to reactivation, an applicant 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. 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 32 hours in the subject areas of accounting, auditing, or taxation.

An applicant 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.

An applicant shall complete eight hours of CPE in the subject area of ethics. The eight 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.
  • 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
top
   
 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 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.

 CW*  Classroom or Live/Interactive Webinar  >= 32
 LL  CPE Lecturer or Discussion Leader  <= 80
 LL or P  CPE Lecturer or Discussion Leader or Publishing Books/Articles  <= 80
 P  Publishing Books/Articles  <= 40
 A or T  Accounting/Auditing or Taxation  >= 32
 A, T, C or B  Accounting/Auditing, Taxation, Consulting Services, or Business Law  >= 80
 IC  Introductory Computer Related Course  <= 40
 E  Ethics  >= 8
* 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














9 25 90 18.0 25.0 45.0 22.5 18.0 45.0 22.5 8.0
26 90 18.0 25.0 45.0 22.5 18.0 45.0 22.5 8.0
27 90 18.0 25.0 45.0 22.5 18.0 45.0 22.5 8.0














10 28 100 20.0 25.0 50.0 25.0 20.0 50.0 25.0 8.0
29 100 20.0 25.0 50.0 25.0 20.0 50.0 25.0 8.0
30 100 20.0 25.0 50.0 25.0 20.0 50.0 25.0 8.0














11 31 110 22.0 25.0 55.0 27.5 22.0 55.0 27.5 8.0
32 110 22.0 25.0 55.0 27.5 22.0 55.0 27.5 8.0
33 110 22.0 25.0 55.0 27.5 22.0 55.0 27.5 8.0














12 34 120 24.0 25.0 60.0 30.0 24.0 60.0 30.0 8.0
35 120 24.0 25.0 60.0 30.0 24.0 60.0 30.0 8.0
36 120 24.0 25.0 60.0 30.0 24.0 60.0 30.0 8.0














13 37 130 26.0 25.0 65.0 32.5 26.0 65.0 32.5 8.0
38 130 26.0 25.0 65.0 32.5 26.0 65.0 32.5 8.0
39 130 26.0 25.0 65.0 32.5 26.0 65.0 32.5 8.0














14 40 140 28.0 25.0 70.0 35.0 28.0 70.0 35.0 8.0
41 140 28.0 25.0 70.0 35.0 28.0 70.0 35.0 8.0
42 140 28.0 25.0 70.0 35.0 28.0 70.0 35.0 8.0














15 43 150 30.0 25.0 75.0 37.5 30.0 75.0 37.5 8.0
44 150 30.0 25.0 75.0 37.5 30.0 75.0 37.5 8.0
45 150 30.0 25.0 75.0 37.5 30.0 75.0 37.5 8.0














16 46 160 32.0 25.0 80.0 40.0 32.0 80.0 40.0 8.0
47 160 32.0 25.0 80.0 40.0 32.0 80.0 40.0 8.0
48 160 32.0 25.0 80.0 40.0 32.0 80.0 40.0 8.0














* 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
top