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Saguaros in front of snow covered mountain, Four Peaks |
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These are frequently asked questions about requesting an inactive status or
returning to an active status from an inactive status: |
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Who can qualify for inactive status?
What are the requirements of inactive status?
What are the CPE requirements if I want to reactivate my inactive certificate?
How is CPE prorated?
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Who can qualify for inactive status?
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Pursuant to A.R.S. § 32-730.01(A), inactive status is offered to registrants who meet the
following requirements:
- Completes the forms prescribed by the Board.
- Does not provide attest services or compilation services in this state.
- Does not provide accounting services for a fee or other compensation in this
state.
- Does not have a certificate under a disciplinary order by the Board, except for
suspension for non-registration pursuant to A.R.S. § 32-741.01.
- Does not have disciplinary proceedings initiated against the Registrant.
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What are the requirements of inactive status?
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If the Board grants a registrant inactive status, the registrant:
- Shall continue to register biennially and pay a reduced registration fee of $150 and
any applicable late fee. This registration fee is temporarily discounted
from $150 to $137.50 for registrations due during the period from July 1,
2020 to June 30, 2022.
- Shall not do any of the following:
- Provide attest services or compilation services in this state.
- Provide accounting services for a fee or other compensation in this
state.
- Assume or use the CPA designation in this state unless accompanied
by the word “inactive”.
- The Board may reactivate registrant’s inactive certificate only once.
- A certificate expires if it has been inactive for more than six years, unless a registrant is approved
for inactive status for good cause based on a registrant’s disability.
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What are the CPE requirements if I want to reactivate my inactive certificate?
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As a prerequisite to reactivation, an applicant shall complete up to 80
hours of CPE during the two-year period immediately before the application
for reactivation. For periods of less than two years, with the exception
of ethics, CPE may be prorated. Please see the FAQ regarding
How is CPE prorated for more information.
An applicant shall complete a minimum of 40 of the required hours in the
subject areas of accounting, auditing, taxation, business law, or consulting
services with a minimum of 16 hours in the subject areas of accounting,
auditing, or taxation.
An applicant shall complete a minimum of 16 of the required hours in a
classroom setting, through a live interactive webinar, or by acting as a
lecturer or discussion leader in a CPE program, including college courses.
An applicant shall complete four hours of CPE in the subject area of ethics.
The four hours required shall include a minimum of one hour of each of the
following subjects.
- Ethics related to the practice of accounting including the Code of
Professional Conduct of the American Institute of Certified Public
Accountants; and
- Board statutes and administrative rules
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How is CPE prorated?
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The amount of CPE required for reactivation is based on the number of months
prorated by quarter between your last registration due date in which you
completed CPE to the time of application for reactivation. In determining
the number of months to prorate CPE, please include the last registration due
date month in which you completed CPE but exclude the month that you apply for
reactivation. For example, if your last registration in which you completed
CPE was due in January 2012 and you are applying for reactivation in June of
2013, you will have to show evidence of CPE for 17 months. If you need help to
determine when the date of your last registration was in which you completed
CPE, please contact the Board office.
The following are the prorated CPE requirements by method and subject.
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CW*
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Classroom or Live/Interactive Webinar
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LL
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CPE Lecturer or Discussion Leader
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LL or P
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CPE Lecturer or Discussion Leader or Publishing Books/Articles
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P
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Publishing Books/Articles
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N
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Nano Learning
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A or T
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Accounting/Auditing or Taxation
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A, T, C or B
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Accounting/Auditing, Taxation, Consulting Services, or Business Law
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IC
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Introductory Computer Related Course
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E
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Ethics
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* Registrants who take CPE by the method code LL - CPE Lecturer or
Discussion Leader will receive credit
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Quarter
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Months
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CPE
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Methods
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Subjects
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Hours
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CW
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LL
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LL or P
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P
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N
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A or T
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A,T,C, or B
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IC
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E*
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1
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1
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
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2.5
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4.0
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2
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
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2.5
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4.0
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3
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10
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2.0
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5.0
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5.0
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2.5
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0.4
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2.0
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5.0
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2.5
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4.0
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|
|
|
|
|
|
|
|
|
|
|
|
|
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2
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4
|
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20
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4.0
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10.0
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10.0
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5.0
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1.0
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4.0
|
10.0
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5.0
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4.0
|
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5
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20
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|
4.0
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10.0
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10.0
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5.0
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1.0
|
|
4.0
|
10.0
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5.0
|
4.0
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6
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20
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4.0
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10.0
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10.0
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5.0
|
1.0
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4.0
|
10.0
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5.0
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4.0
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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3
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7
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30
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6.0
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15.0
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15.0
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7.5
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1.4
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6.0
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15.0
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7.5
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4.0
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8
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30
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|
6.0
|
15.0
|
15.0
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7.5
|
1.4
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|
6.0
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15.0
|
7.5
|
4.0
|
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9
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30
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|
6.0
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15.0
|
15.0
|
7.5
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1.4
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|
6.0
|
15.0
|
7.5
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4
|
10
|
|
40
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8.0
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20.0
|
20.0
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10.0
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2.0
|
|
8.0
|
20.0
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10.0
|
4.0
|
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11
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40
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|
8.0
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20.0
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20.0
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10.0
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2.0
|
|
8.0
|
20.0
|
10.0
|
4.0
|
|
12
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40
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|
8.0
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20.0
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20.0
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10.0
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2.0
|
|
8.0
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20.0
|
10.0
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4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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5
|
13
|
|
50
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10.0
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25.0
|
25.0
|
12.5
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2.4 |
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10.0
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25.0
|
12.5
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4.0
|
|
14
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|
50
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|
10.0
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25.0
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25.0
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12.5
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2.4 |
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10.0
|
25.0
|
12.5
|
4.0
|
|
15
|
|
50
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|
10.0
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25.0
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25.0
|
12.5
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2.4 |
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10.0
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25.0
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12.5
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4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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6
|
16
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60
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12.0
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25.0
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30.0
|
15.0
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3.0 |
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12.0
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30.0
|
15.0
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4.0
|
|
17
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|
60
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|
12.0
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25.0
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30.0
|
15.0
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3.0 |
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12.0
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30.0
|
15.0
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4.0
|
|
18
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|
60
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|
12.0
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25.0
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30.0
|
15.0
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3.0 |
|
12.0
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30.0
|
15.0
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4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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7
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19
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|
70
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14.0
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25.0
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35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
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|
20
|
|
70
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|
14.0
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25.0
|
35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
|
|
21
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|
70
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|
14.0
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25.0
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35.0
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17.5
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3.4 |
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14.0
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35.0
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17.5
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4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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8
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22
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|
80
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16.0
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25.0
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40.0
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20.0
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4.0 |
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16.0
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40.0
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20.0
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4.0
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23
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|
80
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|
16.0
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25.0
|
40.0
|
20.0
|
4.0 |
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16.0
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40.0
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20.0
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4.0
|
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24
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|
80
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16.0
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25.0
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40.0
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20.0
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4.0 |
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16.0
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40.0
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20.0
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4.0
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* Ethics not prorated - 4 hrs required in months 1 - 24.
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