Return to index
Arizona State Board of Accountancy
SUBSTANTIVE POLICY STATEMENT
Section: GeneralDate: December 7, 1998
Subject: Use Of Designation/Holding Out Policy Statement #98-001
This substantive policy statement is advisory only. A substantive policy statement does not include internal procedural documents that only affect the internal procedures of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules made in accordance with the Arizona administrative procedure act. If you believe that this substantive policy statement does impose additional requirements or penalties on regulated parties you may petition the agency under Arizona Revised Statutes section 41-1033 for a review of the statement.

 

Recent Federal case law has made it necessary for the Board of Accountancy to state its position regarding use of the designation "certified public accountant", "CPA", "public accountant" or "PA" by individuals who are certified public accountants or public accountants providing non-attest accounting services in this State. This statement of policy addresses use of the designation by individual certified public accountants or public accountants who do not perform attest accounting services and who work in or for unregistered firms. (See § 32-701.01(1).) It is not intended to address any other issues.

Any individual certified public accountant or public accountant who is registered in this State may use the designation "CPA", "certified public accountant", "PA" or "public accountant" while working in or for an unregistered firm unless the certified public accountant or public accountant performs attest accounting services. Any person who holds a certificate issued by the Board to practice as a certified public accountant or public accountant may provide attest services, as defined in § 32-701.01(1), only within a registered firm (See A.R.S. §§ 32-701.01(6) and 32-731 through 735.)

A.R.S. § 32-747(A) regulates the use of the designation "certified public accountant", "CPA", "public accountant" and "PA". This statute remains in force.

Questions regarding this policy statement should be directed to the Accountancy Board's Executive Director at 602.364.0804.
Return to index