Arizona Laws 32-730.03. Expired status
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A. A registrant‘s certificate or registration expires if any of the following applies:
Terms Used In Arizona Laws 32-730.03
- CPA designation: means the title "certified public accountant" or any abbreviation or grammatical derivative of the term "certified public accountant". See Arizona Laws 32-701
- Firm: means a business organization, a sole proprietorship or an individual who is registered pursuant to section 32-731. See Arizona Laws 32-701
- Limited reciprocity privilege: means the permission to practice as a certified public accountant in this state pursuant to section 32-725 for an individual whose principal place of business is outside of this state. See Arizona Laws 32-701
- Registrant: means any certified public accountant or firm that is registered with the board. See Arizona Laws 32-701
1. Section 32-730.01, subsection D.
2. Section 32-741.01, subsection D.
3. Section 32-741.02, subsection D.
4. The registrant fails to meet firm registration requirements prescribed by this chapter and is not granted or exhausts an extension of time to comply with firm registration requirements pursuant to section 32-731, subsection F.
B. A registrant whose certificate or registration has expired shall not assume or use the CPA designation while the certificate remains on expired status unless the individual qualifies for limited reciprocity privilege pursuant to section 32-725.