This chapter does not prevent a person from being employed by a certified public accountant or a firm of certified public accountants if the employed person does not sign reports or assume any responsibility for the conduct of the employer‘s professional practice.

Terms Used In Arizona Laws 32-745

  • 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
  • Employer: means a person or entity that hires an individual to perform a service and that directs and controls the manner in which the service is performed. 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
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  Previous section
Next section  
 Article 3 Contents