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Article 2 |
Certification and Registration |
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32-721 |
Certified public accountants; qualifications |
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32-723 |
Certified public accountant examination; qualifications |
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32-725 |
Limited reciprocity privilege; qualifications; definition |
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32-729 |
Fees |
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32-730 |
Biennial registration; continuing professional education |
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32-730.01 |
Inactive status; exception |
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32-730.02 |
Canceled status |
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32-730.03 |
Expired status |
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32-730.04 |
Retired status |
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32-730.05 |
Revoked status |
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32-730.06 |
Relinquished status |
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32-731 |
Certified public accountant firm registration requirements; performance of attest services and compilation services; definition |
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32-732 |
Reactivation from inactive or retired status; reinstatement from canceled, expired, relinquished or revoked status |
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Article 3 |
Regulation of Certified Public Accountants |
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32-741 |
Revocation or suspension of certificate; disciplinary action; letter of concern |
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32-741.01 |
Suspension for nonregistration; expiration of a certificate or registration |
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32-741.02 |
Suspension for noncompliance with continuing education requirements; expiration of a certificate |
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32-742 |
Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment |
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32-742.01 |
Investigations |
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32-743 |
Hearings; judicial review |
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32-744 |
Ownership and custody of working papers and records |
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32-745 |
Employment of persons by accountants |
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32-746 |
Fraudulent audit practices; classification |
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32-747 |
CPA designation; title; use; unlawful use |
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32-748 |
Board review; executive director's actions |
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32-749 |
Confidential nature of information acquired by accountants; privilege;
conditions for disclosure; public records; exceptions |
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32-750 |
Injunction against unlawful act |
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32-751 |
Actions to recover civil penalties |
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