32-730.01. Inactive status; exception

229 words·~1 min read·/az/title-32/32-730-01

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.