Arizona § 32-729 Fees

Arizona Statutes

§ 32-729 — Fees

Arizona § 32-729

Title 32Arizona Revised Statutes

Ch. 6CERTIFIED PUBLIC ACCOUNTANTS

Art. 2Certification and Registration

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Bluebook

Ariz. Rev. Stat. Ann. § 32-729 (2026).

Text

The board shall establish and collect:

1.A uniform fee from an applicant for each initial examination and reexamination application pursuant to section 32-723 to cover reasonable costs of reviewing the applicant's eligibility to take the examination and facilitating the applicant to take the examination until the applicant passes all sections.

2.A uniform fee from each applicant for a certificate to be issued pursuant to section 32-721.

3.A uniform registration fee of at least one hundred and not more than three hundred dollars from each applicant for registration as a certified public accountant pursuant to section 32-730. The registration fee is due during the month of the anniversary of the registrant's birth. Registrants for less than two years shall be charged on a pro rata bas

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The board shall establish and collect:

1. A uniform fee from an applicant for each initial examination and reexamination application pursuant to section 32-723 to cover reasonable costs of reviewing the applicant's eligibility to take the examination and facilitating the applicant to take the examination until the applicant passes all sections.

2. A uniform fee from each applicant for a certificate to be issued pursuant to section 32-721.

3. A uniform registration fee of at least one hundred and not more than three hundred dollars from each applicant for registration as a certified public accountant pursuant to section 32-730. The registration fee is due during the month of the anniversary of the registrant's birth. Registrants for less than two years shall be charged on a pro rata basis for the remainder of the registration period. The board shall establish and collect a late fee, if applicable, of not more than one hundred dollars.

4. A uniform registration fee of at least one hundred dollars and not more than three hundred dollars from each applicant for registration as a firm pursuant to section 32-730. The registration fee is due during the month of the anniversary of the effective date of the firm's formation. The board shall establish and collect a late fee, if applicable, of not more than one hundred dollars. The board shall not charge a fee for the registration of additional offices of the same firm or for the registration of a sole proprietorship or an individual who is required to register as a firm pursuant to section 32-731.

5. A uniform application fee in an amount to be determined by the board to reinstate pursuant to this chapter.

6. A uniform registration fee of fifty dollars for retired status registration as described in section 32-730.04. The board shall establish and collect a late fee, if applicable, and it is the intent of the legislature that the fee be not more than one hundred dollars.