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Arizona Revised Statutes
Title 32 - Professions and Occupations
Chapter 6 - Certified Public Accountants

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 Article 1  Board of Accountancy
32-701 Definitions
32-702 Arizona state board of accountancy; membership; administrative duties; compensation
32-703 Powers and duties; rules; executive director; advisory committees and individuals
32-704 Immunity from liability
32-705 Board of accountancy fund; disposition of monies
32-707 Record of proceedings; admissibility as evidence
 Article 2  Certification and Registration    
32-721 Certified public accountants; qualifications    
32-723 Certified public accountant examination; qualifications    
32-725 Limited reciprocity privilege; qualifications; definition    
32-729 Fees    
32-730 Biennial registration; continuing professional education    
32-730.01 Inactive status; exception    
32-730.02 Canceled status    
32-730.03 Expired status    
32-730.04 Retired status    
32-730.05 Revoked status    
32-730.06 Relinquished status    
32-731 Certified public accountant firm registration requirements; performance of attest services and compilation services; definition    
32-732 Reactivation from inactive or retired status; reinstatement from canceled, expired, relinquished or revoked status    
 Article 3  Regulation of Certified Public Accountants    
32-741 Revocation or suspension of certificate; disciplinary action; letter of concern    
32-741.01 Suspension for nonregistration; expiration of a certificate or registration    
32-741.02 Suspension for noncompliance with continuing education requirements; expiration of a certificate    
32-742 Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment    
32-742.01 Investigations    
32-743 Hearings; judicial review    
32-744 Ownership and custody of working papers and records    
32-745 Employment of persons by accountants    
32-746 Fraudulent audit practices; classification    
32-747 CPA designation; title; use; unlawful use    
32-748 Board review; executive director's actions    
32-749 Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions    
32-750 Injunction against unlawful act    
32-751 Actions to recover civil penalties top