Arizona Laws 32-730. Biennial registration; continuing professional education
A. Except as provided in subsection B of this section and in section 32-4301, the board shall require every certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729.
Terms Used In Arizona Laws 32-730
- 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
- Continuance: Putting off of a hearing ot trial until a later time.
- Firm: means a business organization, a sole proprietorship or an individual who is registered pursuant to section 32-731. See Arizona Laws 32-701
- Good cause: means factors that temporarily prevent a registrant from satisfying a particular requirement in a specific instance as determined by the board and may include:
(a) A disability. See Arizona Laws 32-701
- Registrant: means any certified public accountant or firm that is registered with the board. See Arizona Laws 32-701
B. The registration fee for certified public accountants may be reduced or waived by the board for registrants with a disability to a degree precluding the continuance of their practice for six months or more prior to the due date of any renewal fee.
C. At the time of registration, every certified public accountant, as a prerequisite to biennial registration, shall submit to the board satisfactory proof in a manner prescribed by the board that the registrant has completed the continuing professional education requirements established by the board. The board may grant a full or partial exemption from continuing professional education requirements or an extension of time to complete the continuing professional education requirements for registrants on a demonstration of good cause.