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These are frequently asked questions about the license renewal:  
  What is the definition of Accounting Services?
What is the definition of Attest Services and Compilation Services?
What are the relevant statutory and Arizona Administrative Code citations?
Where do I get an application?
How often does my certificate renew?
How much does it cost to renew my certificate?
What happens if my renewal is received late?
Will the Board reduce or waive my license fee?
How much CPE is required?
Is it possible to get a CPE waiver?
Why do I have to renew as a sole proprietor or individual when I renew my certificate?
How do I change my name with the Board?
What do I do if I have moved or changed employment?
Do I need to resubmit the Statement of Citizenship Form?
How do I cancel my Arizona CPA License?
 
   
 What is the definition of Accounting Services?  
  Accounting Services means services that are commonly and historically performed by accountants, including recording or summarizing financial transactions, bookkeeping, analyzing or verifying financial information, reporting financial results, financial planning, or providing attest services, compilation services, tax services or consulting services.
   
 What is the definition of Attest Services and Compilation Services?  
  Attest Services means the following services to be performed by the holder of a certificate issued by the board:
  1. Audits or other engagements to be performed in accordance with the Statements on Auditing standards adopted by the American Institute of Certified Public Accountants (AICPA).
  2. Reviews of financial statements to be performed in accordance with the Statements on Standards for Accounting and Review services adopted by the AICPA.
  3. Any examination of prospective financial information to be performed in accordance with the Statements on standards for Attestation Engagements adopted by the AICPA.
  4. Any engagement to be performed in accordance with the Standards of the Public Company Accounting Oversight Board or its successor.
  5. Any examination, review or agreed on procedure engagement to be performed in accordance with the statements on Standards for Attestation engagements adopted by the AICPA, other than an examination described in subdivision (c) of this paragraph.
Compilation Services means:

Providing a service of any compilation engagement to be performed in accordance with the Statements on Standards for Accounting and Review Services.

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 What are the relevant statutory and Arizona Administrative Code citations?  
  A.R.S. § 32-730
A.A.C. R4-1-345
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 Where do I get an application?  
  All CPAs who have gone through at least one full renewal cycle are required to renew on-line*. Once you have gone through at least one full renewal cycle, you will receive a letter from the Board which contains account information and detailed instructions about how to log in to the Board’s website and renew online. Account Log In.
a helpful hint Helpful Hints - If you failed to receive your account information in the mail, please consider and, if necessary, do the following:

Did you have a change of address since your last renewal? A.A.C. R4-1-346 requires that a registrant notify the Board within 30 days of any business, mailing, or residential change of address. If the Board failed to receive a change of address, the account information would have been sent to your most current address of record. If applicable, please send a change of address form. If you did not receive or have lost your account information and your renewal date is approaching, please visit our website at www.azaccountancy.gov and click on the “Account Login” on the home page. Please select the link entitled “Did you lose your login letter?” and follow the instructions contained therein and Board staff will e-mail you another copy.

* CPAs who have not gone through at least one full renewal cycle will be mailed a paper renewal form to their address of record approximately two months in advance of the registration’s due date.
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 How often does my certificate renew?  
  Pursuant to A.R.S. § 32-730, the Board requires every CPA to renew their certificate on a biennial basis. Pursuant to A.A.C. R4-1-345(B), registrants born in an even-numbered year shall register during the month of their birth every even-numbered year. Registrants born in an odd-numbered year shall renew their certificates during their birth month of every odd-numbered year. top
   
 How much does it cost to renew my certificate?  
  Pursuant to A.R.S. § 32-730(A), A.R.S. § 32-729(3) and A.A.C. R4-1-345(C), the biennial registration fee for each CPA is $3001/ per registration period unless the Board approves a request for inactive or retired status which have reduced registration fees of $1501/ and $502/ respectively. Registrants for less than two years shall be charged on a pro rata basis for the remainder of the registration period. Registrants eligible to renew their registration online may pay by either MasterCard or Visa through using e-File to submit their registration or they may opt to print their registration and submit it by mail or in person along with a check or cash payment.

1/ For registrations due during the period from July 1, 2020 to June 30, 2022, the biennial registration fee of $300 will be reduced temporarily to $275.00. Pursuant to A.R.S § 32-730.01(B)(1), a registrant whose certificate is on inactive status shall pay 50% of the registration fee. Therefore, the inactive fee will be reduced from $150 to $137.50.

2/ Pursuant to A.R.S. § 32-729(6), the registration fee for retired status is $50.00 and remains at $50.00 because the fee is statutorily set and not impacted by the temporary fee reduction in A.A.C. R4-1-345.
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 What happens if my renewal is received late?  
  Pursuant to A.R.S. § 32-741.01 and A.A.C. R4-1-345(C), If a registrant's biennial registration and fee IS NOT RECEIVED IN THE BOARD OFFICE BY 5:00 P.M. ARIZONA TIME (EVEN WHEN SUBMITTED ON-LINE) ON THE LAST BUSINESS DAY OF THE MONTH, the certificate is automatically suspended. POSTMARKS ARE NOT ACCEPTED AND A REGISTRATION IS DEEMED FILED ON THE DATE RECEIVED IN THE BOARD OFFICE. Notification of suspension will be mailed to the registrant by USPS mail. To reactivate a certificate suspended for non-registration, a registrant must submit a completed renewal form and the past due registration fee and a $50 late fee. Failure to renew within three months of suspension will cause the certificate to expire. Pursuant to A.R.S. § 32-730(C), at the time of registration as a prerequisite to registration, a registrant shall submit proof of 80 hours of CPE as prescribed by the Board in A.A.C. R4-1-453. top
   
 Will the Board reduce or waive my license fee?  
  Pursuant to A.R.S. § 32-730(B), registration fees may be reduced or waived by the Board for registrants who have become disabled to a degree precluding the continuance of their ability to practice for six months or more prior to their renewal date.
a helpful hint Helpful Hints – For more information on how to apply, please be sure to see Fee Waiver under the Renewals tab of this website.
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 How much CPE is required?  
  Please visit the following link to learn more about CPE requirements. top
   
 Is it possible to get a CPE waiver?  
  Pursuant to A.R.S. § 32-730(C), the Board may grant a full or partial waiver of CPE if good cause is shown. Pursuant to A.R.S. § 32-701(17), good cause is defined as factors that temporarily prevent a registrant from satisfying a particular requirement in a specific instance as determined by the Board and may include a disability, an illness, a physical or mental condition, military service, financial hardship, a natural disaster, or any condition or circumstance that the Board deems relevant. top
   
 Why do I have to renew as a sole proprietor or individual when I renew my certificate?  
  Unlike a Partnership, Professional Corporation (PC), Professional Limited Liability Company (PLLC), Limited Liability Company (LLC), or Limited Liability Partnership (LLP), a sole proprietor or individual has the same renewal cycle as their personal certificate. Any registrant who currently has a firm registration with the extension of “S” (e.g., 1234-S) or who needs to register for the first time will be required to do so as part of their renewal. If a registrant is eligible to renew online, the firm registration is a part of the online process. If a registrant is renewing via a paper renewal, a separate Firm Application/Renewal Registration Form should be submitted.
a helpful hint Helpful Hints – For more information on Firms, please visit the ‘Firm’ tab on this website.
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 How do I change my name with the Board?  
  If you are married or divorced, or simply changed your name, you need to send a copy of the appropriate document (marriage certificate, court order, etc.), your old CPA certificate, and a Reissuance of Certificate Form (Name Change) to obtain a new certificate and change your CPA record. If you use the CPA designation it must be used with your name as certified and registered with the Board until the name change is approved by the Board’s Executive Director. top
   
 What do I do if I have moved or changed employment?  
  Pursuant to A.A.C. R4-1-346, you are required to notify the Board within 30 days of changes in home or business information. Additionally, if you own a firm and change your address, please notify the Board office by submitting a Change of Address Form. top
   
 Do I need to resubmit the Statement of Citizenship Form?  
  The resubmission of the Statement of Citizenship form and supporting documentation is only required from those registrants who are in the United States on a temporary basis. Those registrants who have already provided proof of citizenship or rights of permanent residency do not need to resubmit a Statement of Citizenship form.

Arizona Statement of Citizenship and Alien Status for State Public Benefits Form
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 How do I cancel my Arizona CPA License?  
 
Please select this link to learn more

CPA Directory
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