After notice and an opportunity for a hearing, the board may revoke or suspend a firm‘s registration or may take disciplinary action for any of the causes enumerated in section 32-741, subsection A or for either of the following:

Terms Used In Arizona Laws 32-742

  • Board: means the Arizona state board of accountancy established by section 32-702. See Arizona Laws 32-701
  • Disciplinary action: means any other regulatory sanctions imposed by the board in combination with, or as an alternative to, relinquishment, revocation or suspension of a certificate or registration, including the imposition of:

    (a) An administrative penalty in an amount not to exceed $2,000 for each violation of this chapter or rules adopted pursuant to this chapter. See Arizona Laws 32-701

  • Firm: means a business organization, a sole proprietorship or an individual who is registered pursuant to section 32-731. See Arizona Laws 32-701

1. The relinquishment, revocation or suspension of any certificate issued by the board to any owner of the firm. This paragraph does not apply to a suspension for nonregistration pursuant to Section 32-741.01.

2. The failure to comply with section 32-731, subsection E.

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