Ariz. Rev. Stat. § 32-730.04

Current through L. 2024, ch. 202
Section 32-730.04 - Retired status
A. A registrant who meets all of the following requirements may request that the registrant's certificate be placed on retired status:
1. Completes the forms prescribed by the board.
2. Is at least fifty-five years of age.
3. Has been a certified public accountant in one or more jurisdictions for at least twenty years.
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.
6. Does not provide attest services or compilation services in this state.
7. Does not provide accounting services for a fee or other compensation in this state.
B. A registrant whose certificate is on retired status:
1. Shall continue to register once every two years with the board and pay a registration fee and all of an applicable late fee as prescribed by 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 "retired" or the abbreviation "RET".

A.R.S. § 32-730.04

Amended by L. 2020, ch. 72,s. 6, eff. 8/25/2020.
Amended by L. 2018, ch. 268,s. 11, eff. 8/3/2018.
Amended by L. 2015, ch. 207,s. 8, eff. 7/2/2015.
Amended by L. 2014, ch. 136,s. 7, eff. 7/24/2014.
Added by L. 2013, ch. 136,s. 10, eff. 9/13/2013.