A. After notice and an opportunity for a hearing, the board shall suspend the certificate of any registrant who fails to show proof of compliance with the continuing professional education requirements established by the board pursuant to section 32-730.

Terms Used In Arizona Laws 32-741.02

  • Board: means the Arizona state board of accountancy established by section 32-702. 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
  • Registrant: means any certified public accountant or firm that is registered with the board. See Arizona Laws 32-701

B. A registrant whose certificate is suspended shall not assume or use the CPA designation while the registrant’s certificate remains on suspended status.

C. A suspension issued under this section is vacated when the board has determined that the registrant has complied with the continuing professional education requirements and has satisfied all other requirements for renewal.

D. If the registrant fails to meet the requirements of subsection C of this section within six months after the date of suspension, the certificate expires.

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