Arizona Administrative Code
Title 4 - Professions and Occupations
Chapter 1 - Board of Accountancy
State agencies, boards and commissions, are given rulemaking authority from the State Legislature. Executive agencies carry out
state laws through the development and enforcement of regulations. Authorized by statute, regulations (sometimes called rules or
administrative laws) have the effect of law. Regulations are designed to increase flexibility and efficiency in the operation of
laws. Many of the actual working provisions of statutes are embodied in regulations. Regulations are developed and enacted through
a rule-making process, which includes public input. The Board holds open meetings and public hearings, allowing citizens to
participate in the creation of regulations. It provides a unique opportunity for citizens to influence and shape their laws directly.
Pursuant to A.R.S. § 41-1033, any person may file a petition with the Governor's Regulatory Review Council for review of a final rule
based on the person's belief that the final rule does not meet the requirements of A.R.S. § 41-1030. A person may also petition the
Governor's Regulatory Review Council to request review of an existing agency practice, substantive policy statement, final rule or
regulatory requirement that is not specifically authorized by statute pursuant to title 32 based on the person's belief that the
existing agency practice, substantive policy statement, final rule or regulatory licensing requirement is unduly burdensome or is not
demonstrated to specifically fulfill a public health, safety or welfare concern.
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The grand canyon just after sunset |
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ARTICLE 1. |
GENERAL |
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R4-1-101
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Definitions |
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R4-1-102
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Powers of the Board: Applicability; Excuse; Extension |
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R4-1-104
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Board Records; Public Access; Copying Fees |
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R4-1-113
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Meetings |
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R4-1-114
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Hearing; Rehearing or Review |
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R4-1-115
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Accounting and Auditing and Tax Advisory Committees |
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R4-1-115.01
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Law Review Advisory Committee |
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R4-1-115.02
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Continuing Professional Education Advisory Committee |
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R4-1-115.03
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Peer Review Oversight Advisory Committee |
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R4-1-115.04
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Certification Advisory Committee |
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R4-1-117
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Procedure: Witnesses; Service |
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ARTICLE 2. |
CPA EXAMINATION |
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R4-1-226.01
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Applications; Examination - Computer-based |
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R4-1-228
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Denial of Examination |
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R4-1-229
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Conditioned Credit |
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ARTICLE 3. |
CERTIFICATION AND REGISTRATION |
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R4-1-341
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CPA Certificates; Firm Registration; Reinstatement; Reactivation |
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R4-1-343
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Education and Accounting Experience |
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R4-1-344
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Denial of Certification, Firm Registration, or Reinstatement |
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R4-1-345
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Registration; Fees |
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R4-1-346
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Notice of Change of Address |
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ARTICLE 4. |
REGULATION |
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R4-1-453
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Continuing Professional Education |
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R4-1-454
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Peer Review |
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R4-1-455
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Professional Conduct and Standards
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R4-1-455.01
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Professional Conduct: Definitions; Interpretations
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R4-1-455.02
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Professional Conduct: Competence and Technical Standards
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R4-1-455.03
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Professional Conduct: Specific Responsibilities and Practices
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R4-1-455.04
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Professional Conduct: Records Disposition
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R4-1-456
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Reporting Practice Suspensions and Violations |
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