A. A registrant who meets all of the following requirements may request that the registrant’s certificate be placed on inactive status:

Terms Used In Arizona Laws 32-730.01

  • Accounting services: means services that are commonly and historically performed by accountants, including recording or summarizing financial transactions, bookkeeping, analyzing or verifying financial information, reporting financial results, financial planning or providing attest services, compilation services, tax services or consulting services. See Arizona Laws 32-701
  • Attest services: means the following services to be performed by the holder of a certificate issued by the board:

    (a) Audits or other engagements to be performed in accordance with the statements on auditing standards adopted by the American institute of certified public accountants. See Arizona Laws 32-701

  • Board: means the Arizona state board of accountancy established by section 32-702. See Arizona Laws 32-701
  • Compilation services: means providing a service of any compilation engagement to be performed in accordance with the statements on standards for accounting and review services. See Arizona Laws 32-701
  • CPA designation: means the title "certified public accountant" or any abbreviation or grammatical derivative of the term "certified public accountant". 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

1. Completes the forms prescribed by the board.

2. Does not provide attest services or compilation services in this state.

3. Does not provide accounting services for a fee or other compensation in this state.

4. Does not have a certificate under a disciplinary order by the board, except for suspension for nonregistration pursuant to Section 32-741.01.

5. Does not have disciplinary proceedings initiated against the registrant.

B. A registrant whose certificate is on inactive status:

1. Shall continue to register once every two years with the board and pay fifty percent of the registration fee and one hundred percent of any applicable late fee pursuant to section 32-729.

2. Shall not do any of the following:

(a) Provide attest services or compilation services in this state.

(b) Provide accounting services for a fee or other compensation in this state.

(c) Assume or use the CPA designation in this state unless accompanied by the word "inactive".

C. The board may reactivate a registrant’s inactive certificate only once.

D. A certificate expires if it has been inactive for more than six years.

E. Subsections C and D of this section do not apply if inactive status is approved by the board for good cause based on a registrant’s disability.

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