Arizona Laws 32-723. Uniform certified public accountant examination; qualifications
A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:
Terms Used In Arizona Laws 32-723
- Accredited institution: means any public or private regionally or nationally accredited college or university that is accredited by an organization recognized by the council for higher education accreditation or its successor agency. See Arizona Laws 32-701
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Board: means the Arizona state board of accountancy established by section 32-702. See Arizona Laws 32-701
- Certified public accountant: means an individual who has been issued a certificate of authority by the board to practice as a certified public accountant or who meets the limited reciprocity privilege requirements pursuant to section 32-725. See Arizona Laws 32-701
- Contract: A legal written agreement that becomes binding when signed.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
- Related courses: means :
(a) Business administration. See Arizona Laws 32-701
1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.
2. At least eighteen semester hours in related courses.
B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.
C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate’s grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board’s contracted agent.