Arizona § 32-730.04 Retired status

Arizona Statutes

§ 32-730.04 — Retired status

Arizona § 32-730.04

Title 32Arizona Revised Statutes

Ch. 6CERTIFIED PUBLIC ACCOUNTANTS

Art. 2Certification and Registration

This text of Arizona § 32-730.04 (Retired status) 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. § 32-730.04 (2026).

Text

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 section 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 o

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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 section 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 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 "retired" or the abbreviation "RET".