The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
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 section 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 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 "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.