32-730.04. Retired status

202 words·~1 min read·/az/title-32/32-730-04

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 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".