Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 32. Professions and Occupations § 32-730.01. Inactive status; exception

Current as of January 01, 2025 | Updated by Findlaw Staff

A. A registrant who meets all of the following requirements may request that the registrant's certificate be placed on inactive status:

1. Completes the forms prescribed by the board.

2. Does not provide attest services or compilation services in this state.

3. Does not provide accounting services for a fee or other compensation in this state.

4. Does not have a certificate under a disciplinary order by the board, except for suspension for nonregistration pursuant to § 32-741.01.

5. Does not have disciplinary proceedings initiated against the registrant.

B. A registrant whose certificate is on inactive status:

1. Shall continue to register once every two years with the board and pay fifty percent of the registration fee and one hundred percent of any applicable late fee pursuant to § 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 “inactive”.

C. The board may reactivate a registrant's inactive certificate only once.

D. A certificate expires if it has been inactive for more than six years.

E. Subsections C and D of this section do not apply if inactive status is approved by the board for good cause based on a registrant's disability.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 32. Professions and Occupations § 32-730.01. Inactive status; exception - last updated January 01, 2025 | https://codes.findlaw.com/az/title-32-professions-and-occupations/az-rev-st-sect-32-730-01/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard