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Arizona Revised Statutes Title 32. Professions and Occupations § 32-730.04. Retired status

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 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 § 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 § 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”.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 32. Professions and Occupations § 32-730.04. Retired status - last updated January 01, 2025 | https://codes.findlaw.com/az/title-32-professions-and-occupations/az-rev-st-sect-32-730-04/

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