The Arizona State Board of Accountancy has several committees that assist it with policy development, maintenance of standards and the disciplinary process and make recommendations for Board decisions. These committees are staffed primarily by CPAs who are paid a token honorarium for their time. Two of the committees-the Accounting and Auditing and Tax Practice Committees-are primarily concerned with complaints and disciplinary proceedings. The other committees develop policies and standards that are then approved by the Board. They also make recommendations in the normal registration processes conducted as part of the Board's responsibility.

The two disciplinary committees can recommend correction of practices, continuing education to improve skills, repayment for financial harm, suspension or, in extreme cases, revocation of license to practice to the CPAs that the Board licenses in Arizona. . The committees can also find that there is no basis for the complaint and so recommend dismissal to the Board.

PEER REVIEW OVERSIGHT ADVISORY COMMITTEE