Source: https://www.azaccountancy.gov/General/Mobility.aspx
Timestamp: 2019-04-18 14:16:49+00:00

Document:
Where can I find Arizona’s mobility statute?
What is necessary to qualify for mobility?
May I use the CPA designation?
Is there a notification or fee required prior to practicing under mobility in Arizona?
What are other requirements that I am subject to if I qualify or subsequently cease to qualify for mobility?
If I don’t qualify for mobility, can I provide any other service(s)?
How does mobility impact firms?
How do I cancel my Arizona license?
Does the CPA directory provide information about CPAs not licensed in Arizona?
Have a principal place of business that is not in Arizona.
Does not have or represent to have an office in this state.
Not be the subject of suspension or revocation of a certificate as provided by A.R.S. § 32-741 or relinquishment of a certificate as provided by A.R.S. § 32-730.06.
At least one hundred fifty semester hours of college education including a baccalaureate degree conferred by an accredited institution.
A passing grade on the uniform certified public accountant examination.
At least one year of experience in the practice of accounting that has been verified.
The individual meets the qualifications prescribed in A.R.S. § 32-721(C).
Comply with article 3 of Title 32, Chapter 6 and rules adopted pursuant to article 3. In any investigation or other proceedings conducted pursuant to article 3, an individual claiming permission to practice as a certified public accountant in this State under the limited reciprocity privilege has the burden of demonstrating that the applicable requirements of subsection B of this section have been satisfied.
Cease the offering or practicing of accounting in person or by mail, telephone or electronic means in this State if the individual no longer satisfies the requirements of A.R.S. § 32-725(B) or the partnership, corporation or other entity no longer satisfies the requirements of A.R.S. § 32-725(G).
The personal and subject matter jurisdiction of the Board and the power of the Board to investigate complaints and take disciplinary action.
The appointment of the State board that issued the registration, certificate or license to the individual as agent, on whom process may be served in any action or proceeding against the person by the Board.
Other services as determined by the Board.
Pursuant to A.R.S. § 32-725(G), a partnership, corporation, or other entity formed under the laws of another jurisdiction relating to the practice of accounting in that jurisdiction may use the CPA designation in Arizona and may engage in the practice of accounting in Arizona, including the provision of attest services (see definition in A.R.S. § 32-701(3)), without having to register as a firm if all of the following apply.
The firm does not have an office in Arizona and does not represent that it has an office in Arizona.
The firm holds an active permit or registration as a certified public accounting firm in another jurisdiction.
The practice of accounting is performed by or under the direct supervision of an individual who is qualified for the limited reciprocity privilege pursuant to A.R.S. § 32-725.
The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have worked closely on CPAmobility.org to develop a tool designed to provide updated, helpful information on the state of mobility laws across the 55 U.S. states and jurisdictions. The launch of this site represents a key step in the on-going partnership between NASBA, the AICPA, state boards of accountancy, and state CPA societies to pass, implement and promote mobility.
Now that an overwhelming number of jurisdictions have passed mobility statutes, NASBA and the AICPA feel that it is critical to educate CPAs and CPA firms about how best to take advantage of the new environment, and they believe the tool will go a long way in that regard.
Where will you be performing services, either in person, or my mail, telephone or electronic means (target state)?

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