The Board of Accountancy (“Board”) conducts investigations of its licensees pursuant to
the authority set forth in Arizona Revised Statutes (“A.R.S.”) §§ 32-703(B)(1) and (C), and -
742.01. While licensees may voluntarily elect to have the Board’s investigator conduct
document reviews or interviews at the licensee’s premises, the Board does not conduct
inspections of premises pursuant to A.R.S. § 41-1009.
A.R.S. § 41-1001.01(C) requires an agency that conducts inspections pursuant to A.R.S.
§ 41-1009 to create and post a Small Business Bill of Rights on its website and provide a copy
upon request to licensees who are subject to investigations.
By posting the following Small Business Bill of Rights, providing a copy during an
inspection, or following any procedure outlined in A.R.S. § 41-1009, the Board does not agree
that an inspection fits the qualifications of A.R.S. § 41-1009, nor does it waive any argument that
it does not.
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White House Ruins
Canyon de Chelly National Monument
Navajo Indian Reservation |
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SMALL BUSINESS BILL OF RIGHTS
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If you are the subject of an inspection pursuant to
A.R.S. § 41-1009,
you may be entitled to the rights established in A.R.S.
§§41-1001.01
and
-1009 (A)(1)-(7),
as well as those set forth in
A.R.S. §§ 32-743
(right to receive notice and a hearing),
-744
(ownership and custody of working papers and records), and
-749
(confidential nature of information acquired by
accountants), and Board of Accountancy Rules A.A.C.
R4-1-114
(hearings, rehearings, and settlements), and
-117
(hearing and discovery procedures).
If you have any questions or concerns regarding this investigation, please contact the
following agency-designated employee in writing:
Christopher Rasmussen, Assistant Director
In the event that you have made a reasonable effort to resolve any problems with the
agency and have not been successful, you may contact the Office of Ombudsman-Citizens Aide:
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Arizona Ombudsman-Citizens' Aide
2020 N. Central Avenue, Suite 570
Phoenix AZ 85004
(602) 277-7292
Fax: (602) 277-7312 E-mail:
[email protected]
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