Arizona Administrative Code
Title 4 - PROFESSIONS AND OCCUPATIONS
Chapter 1 - BOARD OF ACCOUNTANCY
Article 3 - CERTIFICATION AND REGISTRATION
Section R4-1-345 - Registration; Fees

Universal Citation: AZ Admin Code R 4-1-345

Current through Register Vol. 30, No. 38, September 20, 2024

A. Initial registration: After the Board approves an applicant's request for certification or firm registration, the registrant shall file a registration in a format prescribed by the Board and pay a registration fee under subsection (C).

B. Renewal registration: A registrant shall file an application for renewal registration in a format prescribed by the Board no later than 5:00 p.m. on the last business day of the month. A renewal registration is deemed filed on the date and time received in the Board office. The Board shall record the date and time either by electronic date stamp in Arizona time or on physical receipt in the board's office. The Board shall not accept a postmark as evidence of timely filing. It is the sole responsibility of the registrant to complete the renewal registration requirements at the following times:

1. Individual registrant: An individual registrant shall renew registration at the following times:
a. A registrant born in an even-numbered year shall renew registration during the month of birth in each even-numbered year.

b. A registrant born in an odd-numbered year shall renew registration during the month of birth in each odd-numbered year.

2. Firm registrant: A firm shall renew registration at the following times:
a. A business organization firm that initially registered with the Board in an even-numbered year shall renew registration during the board-approved month of the initial registration in each even-numbered year.

b. A business organization firm that initially registered with the Board in an odd-numbered year shall renew registration during the board-approved month of the initial registration in each odd-numbered year.

c. An individual or a sole proprietorship firm shall renew its registration pursuant to paragraph (B)(1).

C. Registration fees:

1. Initial Registration Fee -
a. Certification - $300 and, if applicable, a late fee of $50.

b. The registration fee shall be prorated by month for an initial registration period of less than two years.

2. Biennial Registration Fee -
a. Certification - $300 and, if applicable, a late fee of $50.
i. For registrations due during the period from July 1, 2020 to June 30, 2024, the biennial registration fee will be reduced temporarily to $275.

ii. For registrations due beginning July 1, 2024, the biennial registration fee will revert to $300.

b. Firm Registration - $300 and, if applicable, a late fee of $50. Under A.R.S. § 32-729, the Board shall not charge a fee for the registration of additional offices of the same firm or for the registration of a sole practitioner.

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.
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