Ariz. Admin. Code § 4-1-341

Current through Register Vol. 30, No. 50, December 13, 2024

Section R4-1-341 - CPA Certificates; Firm Registration; Reinstatement; Reactivation

A. An applicant may apply for a certificate of certified public accountant or for reinstatement of a certificate by submitting:

1. An application fee of $100; and

2. For an applicant applying for certification under A.R.S. § 32-721(A) and (B), a completed application including:

a. Verification that the applicant passed the Uniform CPA Examination,

b. Verification that the applicant meets the education and experience requirements specified in R4-1-343,

c. Proof of a score of at least 90% on the American Institute of Certified Public Accountants (AICPA) examination in professional ethics taken within the two years immediately before the application is submitted,

d. Evidence of lawful presence in the United States, and

e. Other information or documents requested by the Board to determine compliance with eligibility requirements.

3. For an applicant applying for certification under A.R.S. § 32-721(A) and (C), a completed application including:

a. Verification that the applicant has passed the International Qualification Examination (IQEX),

b. License verification from each jurisdiction in which the applicant has ever been issued a certificate as a certified public accountant of which at least one must be an active certification from a jurisdiction with requirements determined by the Board to be substantially equivalent to the requirements in A.R.S. § 32-721(B) or verification that the applicant meets the education and experience requirements specified in R4-1-343,

c. Evidence of lawful presence in the United States, and

d. Other information or documents requested by the Board to determine compliance with eligibility requirements.

4. For an applicant applying for certification under A.R.S. § 32-721(A) and (D) for mutual recognition agreements adopted by the Board a completed application including:

a. Verification that the applicant has passed the International Qualification Examination (IQEX),

b. License verification from the applicant's country which has a mutual recognition agreement with the National Association of State Boards of Accountancy that has been adopted by the Board,

c. Evidence of lawful presence in the United States, and

d. Other information or documents requested by the Board to determine compliance with eligibility requirements.

5. For an applicant applying for certification under A.R.S. § 32-4302, a completed application including:

a. License verification from each jurisdiction in which the applicant holds a license;

b. Evidence of lawful presence in the United States;

c. Proof of residency;

d. Disciplinary history, if applicable;

e. Other information or documents requested by the Board to determine compliance with eligibility requirements.

6. For an applicant applying for reinstatement from cancelled status under A.R.S. § 32-732(B) a completed application including:

a. CPE that meets the requirements of R4-1-453(C)(7) and (E), and

b. Evidence of lawful presence in the United States.

7. For an applicant applying for reinstatement from expired, relinquished, or revoked status under A.R.S. § 32-732(C), a completed application including:

a. CPE that meets the requirements of R4-1-453(C)(7) and (E),

b. Evidence of lawful presence in the United States,

c. If prescribed by a board relinquishment or revocation order, evidence from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution that the individual has completed at least one hundred fifty semester hours of education as follows:

i. At least 36 semester hours are accounting courses of which at least 30 semester hours are upper level courses.

ii. At least 30 semester hours are related courses.

d. If prescribed by a board relinquishment or revocation order, evidence that the individual has retaken and passed the Uniform Certified Public Accountant Examination.

B. An applicant may apply for a certified public accountant firm registration or for reinstatement of a registration by submitting:

1. For an applicant applying for a new firm under A.R.S. § 32-731, a completed application including:

a. Approved Articles of Incorporation for professional corporations, approved Articles of Organization for limited liability companies or professional limited liability companies, confirmation of business name on the Secretary of State's website for partnerships, limited liability partnerships, or an individual or sole proprietorship with a trademark name;

b. If applicable, peer review results as prescribed by R4-1-454(B); and

c. Other information or documents requested by the Board to determine compliance with eligibility requirements.

2. For an applicant applying for reinstatement from cancelled under A.R.S. § 32-732(E) a completed application including:

b. If applicable, peer review results as prescribed by R4-1-454(B); and

c. Other information or documents requested by the Board to determine compliance with eligibility requirements.

3. For an applicant applying for reinstatement from expired, relinquished, or revoked status under A.R.S. § 32-732(F) a completed application including:

b. If applicable, peer review results as prescribed by R4-1-454(B);

c. If applicable, substantial evidence that the applicant has been completely rehabilitated with respect to the conduct that was the basis of the expiration, relinquishment or revocation of the firm's registration; and

d. Other information or documents requested by the Board to determine compliance with eligibility requirements.

C. Pursuant to Title 41, Chapter 6, Article 7.1, the Board's licensing time frames are as follows:

1. Certification/Reinstatement/Reactivation

a. Administrative Completeness Review Time Frame. The Board shall notify the applicant within 30 days from the receipt of the application that the application is complete.

i. If the application is incomplete, an incomplete notice shall specify what information is missing. If the Board issues an incomplete notice, the administrative completeness review time frame and the overall time frame are suspended from the date the notice is issued until the date the Board receives the missing information from the applicant.

ii. The applicant has 30 days from the date of the incomplete notice to respond in writing and provide all the missing information or the Board may administratively close the file. An applicant whose file is administratively closed shall reapply under subsection (A).

b. Substantive Review Time Frame. The Board has 60 days to complete its substantive review.

i. If the Board finds deficiencies during the substantive review of the application, the Board may issue one comprehensive written request to the applicant for additional information. If the Board issues a comprehensive written request, or a supplemental request by mutual agreement, the substantive review time frame and the overall time frame are suspended from the date the request is issued until the date the Board receives the additional information from the applicant.

ii. The applicant has 30 days from the date of the written request to respond in writing and provide all the additional information or the Board may administratively close the file. An applicant whose file is administratively closed shall reapply under subsection (A).

c. Overall Time Frame. The Board has 150 days to issue a written notice to an applicant approving or denying an application.

2. Firm Registration

a. Administrative Completeness Review Time Frame. The Board shall notify the applicant within 10 days from the receipt of the application that the application is complete.

i. If the application is incomplete, an incomplete notice shall specify what information is missing. If the Board issues an incomplete notice, the administrative completeness time frame and the overall time frame are suspended from the date the notice issued until the date the Board receives the missing information from the applicant.

b. Substantive Review Time Frame. The Board has 60 days to complete its substantive review.

i. If the Board finds deficiencies during the substantive review of the application, the Board may issue one comprehensive written request to the applicant for additional information. If the Board issues a comprehensive written request, or a supplemental request by mutual agreement, the substantive time frame and the overall time frame are suspended from the date the request is issued until the date the Board receives the additional information from the applicant.

c. Overall Time Frame. The Board has 90 days to issue a written notice to an applicant approving or denying an application.

D. If the Board denies an applicant's request under this section, the Board shall send the applicant written notice explaining:

1. The reason for denial, with citations to supporting statutes or rules;

2. The applicant's right to seek a fair hearing to challenge the denial; and

3. The time periods for appealing the denial.

E. The Board shall send the applicant any written notice required by this section in accordance with R4-1-117(E)(1) or (2).

Ariz. Admin. Code § R4-1-341

Former Rule 7A; Amended effective December 1, 1976 (Supp. 76-5). Amended effective November 5, 1980 (Supp. 80-5). Former Section R4-1-41 renumbered as Section R4-1-341without change effective July 1, 1983 (Supp. 83-4). Amended effective August 21, 1986 (Supp. 86-4). Amended effective September 24, 1997 (Supp. 97-3). Amended by final rulemaking at 9 A.A.R. 5022, effective January 3, 2004 (Supp. 03-4). Amended by final rulemaking at 13 A.A.R. 2151, effective August 4, 2007 (Supp. 07-2). Amended by final rulemaking at 20 A.A.R. 520, effective 2/4/2014. Amended by final rulemaking at 23 A.A.R. 3246, effective 1/1/2018. Amended by final rulemaking at 26 A.A.R. 339, effective 4/5/2020. Amended by final rulemaking at 27 A.A.R. 921, effective 8/1/2021. Amended by final rulemaking at 29 A.A.R. 1184, effective 7/3/2023. Amended by final expedited rulemaking at 30 A.A.R. 2417, effective 7/3/2024.