Arizona § 32-723 Uniform certified public accountant examination; qualifications

Arizona Statutes

§ 32-723 — Uniform certified public accountant examination; qualifications

Arizona § 32-723

Title 32Arizona Revised Statutes

Ch. 6CERTIFIED PUBLIC ACCOUNTANTS

Art. 2Certification and Registration

This text of Arizona § 32-723 (Uniform certified public accountant examination; qualifications) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 32-723 (2026).

Text

A.A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:

1.At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.

2.At least eighteen semester hours in related courses.

B.The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.

C.Within a reasonable time a

Free access — add to your briefcase to read the full text and ask questions with AI

A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:

1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.

2. At least eighteen semester hours in related courses.

B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.

C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.