Path: Arizona Administrative Code Welcome: Guest
The Arizona Administrative Code (together with the Arizona Revised Statutes) governs the Arizona State Board of Accountancy. The following links will open the most recent administrative code.

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.

  Arizona's landscape
The grand canyon just after sunset
 ARTICLE 1.  GENERAL  
R4-1-101 Definitions
R4-1-102 Powers of the Board: Applicability; Excuse; Extension
R4-1-104 Board Records; Public Access; Copying Fees
R4-1-105 Confidential Records
R4-1-113 Meetings
R4-1-114 Hearing; Rehearing or Review
R4-1-115 Accounting and Auditing and Tax Advisory Committees
R4-1-115.01 Law Review Advisory Committee
R4-1-115.02 Continuing Professional Education Advisory Committee
R4-1-115.03 Peer Review Oversight Advisory Committee
R4-1-115.04 Certification Advisory Committee
R4-1-117 Procedure: Witnesses; Service
   
 ARTICLE 2.  CPA EXAMINATION  
R4-1-226.01 Applications; Examination - Computer-based
R4-1-228 Examination Scores; Review and Appeal of Scores
R4-1-229 Conditioned Credit
   
 ARTICLE 3.  CERTIFICATION AND REGISTRATION  
R4-1-341 CPA Certificates; Reinstatement
R4-1-343 Education and Accounting Experience
R4-1-344 Denial of Certification
R4-1-345 Registration; Fees
R4-1-346 Notice of Change of Address
   
 ARTICLE 4.  REGULATION  
R4-1-453 Continuing Professional Education
R4-1-454 Peer Review
R4-1-455 Professional Conduct and Standards
R4-1-455.01 Professional Conduct: Definitions; Interpretations
R4-1-455.02 Professional Conduct: Competence and Technical Standards
R4-1-455.03 Professional Conduct: Specific Responsibilities and Practices
R4-1-455.04 Professional Conduct: Records Disposition
R4-1-456 Reporting Practice Suspensions and Violations
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