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"Substantive policy statement" means a written expression which informs the general public of an agency's current approach to, or opinion of, the requirements of the federal or state constitution, federal or state statute, administrative rule or regulation, or final judgment of a court of competent jurisdiction, including, where appropriate, the agency's current practice, procedure or method of action based upon that approach or opinion.

A substantive policy statement is advisory only. A substantive policy statement does not include internal procedural documents that only affect the internal procedures of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules made in accordance with the Arizona administrative procedure act. If you believe that a substantive policy statement does impose additional requirements or penalties on regulated parties you may petition the agency under section 41-1033, Arizona Revised Statutes, for a review of the statement.
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Canyon de Chelly National Monument
Navajo Indian Reservation
Substantive Policy Statement #2023-001 - Nonduplicative accounting courses in master's degree programs
Substantive Policy Statement #2020-002 - Inactive or Retired Status Requests; Not Providing Accounting Services for a Fee or Other Compensation
Substantive Policy Statement #2020-001 - Use of the CPA Designation with an Email or Domain
Substantive Policy Statement #2019-001 - Usage of a Firm Name Other than the Firm Name Registered with the Board
Substantive Policy Statement #2017-002 - CPE Method Classification of Rebroadcasted Live Webinars
Substantive Policy Statement #2005-001 - Instruction/Development of Ethics CPE Program