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Any firm wishing to change its name is prohibited from using the new name until approval is received from the Board for the new name. A Firm Name Change application must be submitted to the Board, along with copies of the Articles of Organization or Incorporation from the Arizona Corporation Commission (ACC) that documents the name change for a PLLC, LLC, or PC respectively. For partnerships and limited liability partnerships, the Board will look to ensure that a certificate amendment has been processed by the Secretary of State and the amended name has been updated on the Secretary of State’s website. The application will be reviewed by the Board at its earliest available Board meeting, after which you will receive the Board’s response.
     
A.A.C. R4-1-455.03(C) regulates the use of firm names which states:
  A certified public accountant or public accountant shall not use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers, or shareholders of the firm, or about any other matter. A firm name or designation shall not include words such as "& Company," "& Associates," or "& Consultants" unless the terms refer to additional full-time CPAs that are not otherwise mentioned in the firm name.

There is no fee for changing a firm’s name with the Board.

Firm Name Change Application Form
 
 
 
 
 

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