Arizona Administrative Code
Title 4 - PROFESSIONS AND OCCUPATIONS
Chapter 1 - BOARD OF ACCOUNTANCY
Article 3 - CERTIFICATION AND REGISTRATION
Section R4-1-341 - CPA Certificates; Firm Registration; Reinstatement; Reactivation
Universal Citation: AZ Admin Code R 4-1-341
Current through Register Vol. 30, No. 38, September 20, 2024
A. An applicant may apply for a certificate of certified public accountant or for reinstatement of a certificate by submitting:
1. An application fee of $100;
and
2. For an applicant applying
for certification under A.R.S. §
32-721(A) and (B), a completed
application including:
a. Verification that
the applicant passed the Uniform CPA Examination,
b. Verification that the applicant meets the
education and experience requirements specified in R4-1-343,
c. Proof of a score of at least 90% on the
American Institute of Certified Public Accountants (AICPA) examination in
professional ethics taken within the two years immediately before the
application is submitted,
d.
Evidence of lawful presence in the United States, and
e. Other information or documents requested
by the Board to determine compliance with eligibility requirements.
3. For an applicant applying for
certification under A.R.S. §
32-721(A) and (C), a completed application
including:
a. Verification that the applicant
has passed the International Qualification Examination (IQEX),
b. License verification from each
jurisdiction in which the applicant has ever been issued a certificate as a
certified public accountant of which at least one must be an active
certification from a jurisdiction with requirements determined by the Board to
be substantially equivalent to the requirements in A.R.S. §
32-721(B) or
verification that the applicant meets the education and experience requirements
specified in R4-1-343,
c. Evidence
of lawful presence in the United States, and
d. Other information or documents requested
by the Board to determine compliance with eligibility requirements.
4. For an applicant applying for
certification under A.R.S. §
32-721(A) and (D) for mutual recognition
agreements adopted by the Board a completed application including:
a. Verification that the applicant has passed
the International Qualification Examination (IQEX),
b. License verification from the applicant's
country which has a mutual recognition agreement with the National Association
of State Boards of Accountancy that has been adopted by the Board,
c. Evidence of lawful presence in the United
States, and
d. Other information or
documents requested by the Board to determine compliance with eligibility
requirements.
5. For an
applicant applying for certification under A.R.S. §
32-4302, a completed
application including:
a. License verification
from each jurisdiction in which the applicant holds a license;
b. Evidence of lawful presence in the United
States;
c. Proof of
residency;
d. Disciplinary history,
if applicable;
e. Other information
or documents requested by the Board to determine compliance with eligibility
requirements.
6. For an
applicant applying for reinstatement from cancelled status under A.R.S. §
32-732(B) a completed application including:
a. CPE that meets the requirements of
R4-1-453(C)(7) and (E), and
b.
Evidence of lawful presence in the United States.
7. For an applicant applying for
reinstatement from expired, relinquished, or revoked status under A.R.S. §
32-732(C), a completed application including:
a. CPE that meets the requirements of
R4-1-453(C)(7) and (E),
b. Evidence
of lawful presence in the United States,
c. If prescribed by a board relinquishment or
revocation order, evidence from an accredited institution or a college or
university that maintains standards comparable to those of an accredited
institution that the individual has completed at least one hundred fifty
semester hours of education as follows:
i. At
least 36 semester hours are accounting courses of which at least 30 semester
hours are upper level courses.
ii.
At least 30 semester hours are related courses.
d. If prescribed by a board relinquishment or
revocation order, evidence that the individual has retaken and passed the
Uniform Certified Public Accountant Examination.
B. An applicant may apply for a certified public accountant firm registration or for reinstatement of a registration by submitting:
1. For an applicant applying for a
new firm under A.R.S. §
32-731, a completed application including:
a. Approved Articles of Incorporation for
professional corporations, approved Articles of Organization for limited
liability companies or professional limited liability companies, confirmation
of business name on the Secretary of State's website for partnerships, limited
liability partnerships, or an individual or sole proprietorship with a
trademark name;
b. If applicable,
peer review results as prescribed by R4-1-454(B); and
c. Other information or documents requested
by the Board to determine compliance with eligibility requirements.
2. For an applicant applying for
reinstatement from cancelled under A.R.S. §
32-732(E) a completed
application including:
a. Approved Articles of
Incorporation for professional corporations, approved Articles of Organization
for limited liability companies or professional limited liability companies,
confirmation of business name on the Secretary of State's website for
partnerships, limited liability partnerships, or an individual or sole
proprietorship with a trademark name;
b. If applicable, peer review results as
prescribed by R4-1-454(B); and
c.
Other information or documents requested by the Board to determine compliance
with eligibility requirements.
3. For an applicant applying for
reinstatement from expired, relinquished, or revoked status under A.R.S. §
32-732(F) a completed application including:
a. Approved Articles of Incorporation for
professional corporations, approved Articles of Organization for limited
liability companies or professional limited liability companies, confirmation
of business name on the Secretary of State's website for partnerships, limited
liability partnerships, or an individual or sole proprietorship with a
trademark name;
b. If applicable,
peer review results as prescribed by R4-1-454(B);
c. If applicable, substantial evidence that
the applicant has been completely rehabilitated with respect to the conduct
that was the basis of the expiration, relinquishment or revocation of the
firm's registration; and
d. Other
information or documents requested by the Board to determine compliance with
eligibility requirements.
C. Pursuant to Title 41, Chapter 6, Article 7.1, the Board's licensing time frames are as follows:
1. Certification/Reinstatement/Reactivation
a. Administrative Completeness Review Time
Frame. The Board shall notify the applicant within 30 days from the receipt of
the application that the application is complete.
i. If the application is incomplete, an
incomplete notice shall specify what information is missing. If the Board
issues an incomplete notice, the administrative completeness review time frame
and the overall time frame are suspended from the date the notice is issued
until the date the Board receives the missing information from the
applicant.
ii. The applicant has 30
days from the date of the incomplete notice to respond in writing and provide
all the missing information or the Board may administratively close the file.
An applicant whose file is administratively closed shall reapply under
subsection (A).
b.
Substantive Review Time Frame. The Board has 60 days to complete its
substantive review.
i. If the Board finds
deficiencies during the substantive review of the application, the Board may
issue one comprehensive written request to the applicant for additional
information. If the Board issues a comprehensive written request, or a
supplemental request by mutual agreement, the substantive review time frame and
the overall time frame are suspended from the date the request is issued until
the date the Board receives the additional information from the
applicant.
ii. The applicant has 30
days from the date of the written request to respond in writing and provide all
the additional information or the Board may administratively close the file. An
applicant whose file is administratively closed shall reapply under subsection
(A).
c. Overall Time
Frame. The Board has 150 days to issue a written notice to an applicant
approving or denying an application.
2. Firm Registration
a. Administrative Completeness Review Time
Frame. The Board shall notify the applicant within 10 days from the receipt of
the application that the application is complete.
i. If the application is incomplete, an
incomplete notice shall specify what information is missing. If the Board
issues an incomplete notice, the administrative completeness time frame and the
overall time frame are suspended from the date the notice issued until the date
the Board receives the missing information from the applicant.
ii. The applicant has 30 days from the date
of the incomplete notice to respond in writing and provide all the missing
information or the Board may administratively close the file. An applicant
whose file is administratively closed shall reapply under subsection
(B).
b. Substantive
Review Time Frame. The Board has 60 days to complete its substantive review.
i. If the Board finds deficiencies during the
substantive review of the application, the Board may issue one comprehensive
written request to the applicant for additional information. If the Board
issues a comprehensive written request, or a supplemental request by mutual
agreement, the substantive time frame and the overall time frame are suspended
from the date the request is issued until the date the Board receives the
additional information from the applicant.
ii. The applicant has 30 days from the date
of the written request to respond in writing and provide all the additional
information or the Board may administratively close the file. An applicant
whose file is administratively closed shall reapply under subsection
(B).
c. Overall Time
Frame. The Board has 90 days to issue a written notice to an applicant
approving or denying an application.
D. If the Board denies an applicant's request under this section, the Board shall send the applicant written notice explaining:
1. The reason for denial, with
citations to supporting statutes or rules;
2. The applicant's right to seek a fair
hearing to challenge the denial; and
3. The time periods for appealing the
denial.
E. The Board shall send the applicant any written notice required by this section in accordance with R4-1-117(E)(1) or (2).
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
