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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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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. §§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 Call 602-364-0804 for this person's email address.

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
(602) 277-7292
1-800-872-2879 (Arizona outside Phoenix metro area)
Fax: (602) 277-7312     E-mail: [email protected]