Substantive Policy Statements "Substantive policy statement" means a written expression which informs the general public of an agency's current approach to, or opinion of, the requirements of the federal or state constitution, federal or state statute, administrative rule or regulation, or final judgment of a court of competent jurisdiction, including, where appropriate, the agency's current practice, procedure or method of action based upon that approach or opinion. A substantive policy statement is advisory only. A substantive policy statement does not include internal procedural documents which only affect the internal procedures of the agency and does not impose additional requirements or penalties on regulated parties, confidential information or rules made in accordance with this chapter. A.R.S. § 41-1001(20)   Policy Statement #98-001, Use of Designation/Holding Out Policy Statement #2005-001, Instruction/development of Ethics CPE Program   Arizona State Board of Accountancy 100 N. 15th Avenue   Suite 165 Phoenix, Arizona 85007 Telephone: 602-364-0804 FAX: 602-364-0903 Home   About the Board   Consumer Information   Licensee Directory   Forms & Applications CPE Requirements   CPA Exam   Fees   FAQ   Regulations   Links   Contact Us   Privacy Statement Copyright © 2005 ARIZONA STATE BOARD OF ACCOUNTANCY, ALL RIGHTS RESERVED