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.
White House Ruins
Canyon de Chelly National Monument
Navajo Indian Reservation
SMALL BUSINESS BILL OF RIGHTS
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.
as well as those set forth in
A.R.S. §§ 32-743
(right to receive notice and a hearing),
(ownership and custody of working papers and records), and
(confidential nature of information acquired by
accountants), and Board of Accountancy Rules A.A.C.
(hearings, rehearings, and settlements), and
(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:
Arizona Ombudsman-Citizens' Aide
3737 N. 7th Street, Suite 209
Phoenix AZ 85014
1-800-872-2879 (Arizona outside Phoenix metro area)
Fax: (602) 277-7312 E-mail: