reglab/housing_qa huggingface dataset:
AZ Rev Stat § 32-730 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730 - Biennial registration; continuing professional education

32-730.  Biennial registration;  continuing professional education A. Except as provided in subsection B of this section and in section 32-4301,  the board shall require every certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729. B. The registration fee for certified public accountants may be reduced or waived by the board for registrants with a disability to a degree precluding the continuance of their practice for six months or more prior to the due date of any renewal fee. C. At the time of registration,  every certified public accountant,  as a prerequisite to biennial registration,  shall submit to the board satisfactory proof in a manner prescribed by the board that the registrant has completed the continuing professional education requirements established by the board. The board may grant a full or partial exemption from continuing professional education requirements or an extension of time to complete the continuing professional education requirements for registrants on a demonstration of good cause.
AZ Rev Stat § 32-730.01 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.01 - Inactive status; exception

32-730.01.  Inactive status;  exception 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.
AZ Rev Stat § 32-730.02 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.02 - Canceled status

32-730.02.  Canceled status A. A registrant may cancel a certificate or registration by submitting a written request on a form prescribed by the board. A registrant whose certificate or registration is under a disciplinary order by the board,  except for suspension for nonregistration pursuant to section 32-741.01,  or against whom disciplinary proceedings have been initiated may not cancel the certificate or registration. B. An individual whose certificate has been canceled shall not assume or use the CPA designation while the certificate remains on canceled status unless the individual qualifies for limited reciprocity privilege pursuant to section 32-725.
AZ Rev Stat § 32-730.03 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.03 - Expired status

32-730.03.  Expired status A. A registrant's certificate or registration expires if any of the following applies: 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.
AZ Rev Stat § 32-730.04 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.04 - Retired status

32-730.04.  Retired status 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" .
AZ Rev Stat § 32-730.05 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.05 - Revoked status

32-730.05.  Revoked status An individual whose certificate has been revoked shall not assume or use the CPA designation.
AZ Rev Stat § 32-730.06 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-730.06 - Relinquished status

32-730.06.  Relinquished status A. A registrant may relinquish a certificate or firm registration pending or in lieu of an investigation or disciplinary proceeding or while under a disciplinary order. The board shall consider a relinquishment tendered by a registrant pursuant to this section and shall determine whether to accept the relinquishment. The board shall issue an order documenting its decision. B. An individual whose certificate,  or an individual,  sole proprietor or business organization whose firm registration,  has been relinquished shall not assume or use the CPA designation. C. If the board accepts the relinquishment of a certificate of a certified public accountant or registration of a firm,  the registrant shall acknowledge that disciplinary proceedings have been initiated against the registrant pursuant to article 3 of this chapter and that the registrant relinquishes the right to practice accounting as a certified public accountant or firm in this state. The registrant shall acknowledge that the registrant understands both of the following: 1. If the registrant chooses to apply for a new certificate or firm registration,  the registrant shall meet all requirements for certification or firm registration pursuant to section 32-731. 2. In deciding whether to issue a new certificate or firm registration to the registrant,  the board will consider all disciplinary actions currently pending against the registrant and any other matters it determines to be appropriate.
AZ Rev Stat § 32-741.01 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-741.01 - Suspension for nonregistration; expiration of certificate or registration

32-741.01.  Suspension for nonregistration;  expiration of certificate or registration A. The certificate or registration of any registrant who fails to timely register and pay the biennial registration fee as required by section 32-729 is automatically suspended without prior notice or a hearing. B. A registrant whose certificate or registration is suspended shall not assume or use the CPA designation while the registrant's certificate or registration remains on suspended status. C. A suspension under this section is vacated when the board has determined that the registrant has paid all past due fees and has satisfied all other requirements for renewal.  D. If the registrant fails to renew the registrant's certificate or registration within three months after the date of suspension,  the certificate or registration expires.
AZ Rev Stat § 32-741.02 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-741.02 - Suspension for noncompliance with continuing education requirements; expiration of certificate

32-741.02.  Suspension for noncompliance with continuing education requirements;  expiration of certificate A. After notice and an opportunity for a hearing,  the board shall suspend the certificate of any registrant who fails to show proof of compliance with the continuing professional education requirements established by the board pursuant to section 32-730.  B. A registrant whose certificate is suspended shall not assume or use the CPA designation while the registrant's certificate remains on suspended status. C. A suspension issued under this section is vacated when the board has determined that the registrant has complied with the continuing professional education requirements and has satisfied all other requirements for renewal.  D. If the registrant fails to meet the requirements of subsection C of this section within six months after the date of suspension,  the certificate expires.
AZ Rev Stat § 32-742 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-742 - Revocation or suspension of firm's registration; failure to renew or reinstate; reinstatement; relinquishment

32-742.  Revocation or suspension of firm's registration;  failure to renew or reinstate;  reinstatement;  relinquishment After notice and an opportunity for a hearing,  the board may revoke or suspend a firm's registration or may take disciplinary action for any of the causes enumerated in section 32-741,  subsection A or for either of the following: 1. The relinquishment,  revocation or suspension of any certificate issued by the board to any owner of the firm. This paragraph does not apply to a suspension for nonregistration pursuant to section 32-741.01. 2. The failure to comply with section 32-731,  subsection E.
AZ Rev Stat § 32-742.01 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-742.01 - Investigations

32-742.01.  Investigations A. The board on its own motion,  or on receiving a complaint or other information suggesting violations of this chapter or board rules,  may conduct or direct an authorized committee to conduct an initial analysis which shall be completed before the board may open an investigation file pursuant to subsection B to determine whether reasonable cause exists to believe that there is a violation of this chapter or board rules. The board or its authorized committee may designate one or more persons of appropriate competence to assist the board in its initial analysis. B. After an initial analysis if the board finds reasonable cause to believe there is a violation of this chapter or board rules,  the board may direct that an investigation file be opened to determine if there is reasonable cause to institute disciplinary proceedings under this chapter. An investigation is not a prerequisite to disciplinary proceedings under this chapter if reasonable cause can be determined without an investigation. C. To assist in the investigation,  the board or an authorized committee may designate one or more persons of appropriate competence to be investigators. When completing an investigation,  the investigator shall file a report with the board or an authorized committee. Based on the investigator's report,  the board or authorized committee may request further investigation,  hold voluntary investigative interviews,  make appropriate recommendations for dismissal,  letters of concern,  consent orders or other disciplinary actions. D. If the board does not find reasonable cause to believe that there is a violation of this chapter or board rules,  the board shall close the investigation file.
AZ Rev Stat § 32-743 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-743 - Hearings; judicial review

32-743.  Hearings;  judicial review A. The board may initiate proceedings under this chapter,  for cause,  either on its own motion or a verified complaint pursuant to title 41,  chapter 6,  article 10. B. A written notice stating the nature of the charge or charges against the holder of a certificate and the time and place of the hearing before the board on the charges shall be served not less than twenty days prior to the date of the hearing either personally or by mailing a copy of the notice,  certified mail,  to the address last known to the board. C. If,  after having been served with the notice of hearing,  the person fails to appear at the hearing and defend,  the board may proceed to hear evidence against the person and may enter such order as shall be justified by the evidence. D. At all hearings the attorney general of this state,  one of the attorney general's assistants or a special assistant designated by the attorney general shall appear and represent the board. E. The decision of the board shall be by majority vote. Any person aggrieved by the decision may file a motion for a rehearing pursuant to title 41,  chapter 6,  article 10. F. Except as provided in section 41-1092.08,  subsection H,  the board's final decision is subject to judicial review pursuant to title 12,  chapter 7,  article 6.
AZ Rev Stat § 32-744 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-744 - Ownership and custody of working papers and records

32-744.  Ownership and custody of working papers and records A. All statements,  records,  schedules,  working papers and memoranda prepared by a registrant or a partner,  shareholder,  officer,  director,  member,  manager or employee of a registrant incidental to or in the course of rendering professional services to a client while a registrant are and shall remain the property of the registrant,  except: 1. In the case of an express agreement between the registrant and the client to the contrary. 2. The reports submitted by the registrant to the client. 3. Records that are part of the client's records. B. Without the consent of the client or the client's personal representative or assignee,  no statement,  record,  schedule,  working paper or memorandum may be sold,  transferred or bequeathed to anyone other than surviving partners,  stockholders or members or new partners,  new stockholders,  new members of the firm or any combined or merged firm or successor in interest to the firm. C. On request with reasonable notice,  a registrant shall timely furnish to a client or former client: 1. A copy of the registrant's working papers,  to the extent that the working papers include records that would ordinarily constitute part of the client's records and are not otherwise available to the client. 2. Any accounting or other records belonging to,  or obtained from or on behalf of,  the client that the registrant removed from the client's premises or received for the client's account. The registrant may make and retain copies of these documents if they form the basis for work done by the registrant. D. A registrant or firm shall maintain all records pertaining to any legal action initiated against the registrant or firm for a period of three years after the resolution of the action. On request,  the registrant or firm shall timely furnish all records pertaining to the legal action to the board. For the purposes of this subsection,  " legal action"  means any civil or criminal lawsuit or state,  United States territory or federal administrative proceeding where the allegations against the registrant or firm are violations of accounting or auditing standards or that result from negligence,  gross negligence or reckless conduct,  dishonesty,  fraud,  misrepresentation,  breach of fiduciary duty or the suspension or revocation of the right to practice before the federal securities and exchange commission,  the internal revenue service or any other state,  United States territory or federal agency. E. Except as provided in subsection D of this section,  this section does not require a registrant to keep any work paper beyond the period prescribed by any other applicable statute.
AZ Rev Stat § 32-745 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-745 - Employment of persons by accountants

32-745.  Employment of persons by accountants This chapter does not prevent a person from being employed by a certified public accountant or a firm of certified public accountants if the employed person does not sign reports or assume any responsibility for the conduct of the employer's professional practice.
AZ Rev Stat § 32-746 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-746 - Fraudulent audit practices; classification

32-746.  Fraudulent audit practices;  classification A. A person commits fraudulent audit practices if such person knowingly prepares,  issues or offers or files with any public agency an audit report or certificate on any financial statement which is materially false or misleading or fraudulent,  or which purports to fairly present the financial position,  results of operations or changes in financial position of the person or entity reported on but fails to do so. B. Fraudulent audit practices is a class 5 felony. Fraudulent audit practices in connection with any securities offering or involving the filing of financial statements in connection with securities is a class 4 felony.
AZ Rev Stat § 32-747 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-747 - CPA designation; title; use; unlawful use

32-747.  CPA designation;  title;  use;  unlawful use A. A registrant or an individual or firm that qualifies for the limited reciprocity privilege under section 32-725 shall be known as a certified public accountant or certified public accounting firm and may use the CPA designation with the exact name as registered with the board unless the status of the registrant,  individual or firm is canceled,  expired,  suspended,  relinquished or revoked. B. An individual or firm when referring to accounting or accounting practices shall not assume or use the CPA designation unless the individual or firm is qualified pursuant to subsection A of this section. C. This section does not apply to or affect or limit the right to continuous use of a firm name,  or a modification of a firm name,  by successor firms formed by the remaining owner or owners or added owner or owners even though the individuals whose names are included in the firm name are not owners,  but the successor firm shall conform to all other provisions of this chapter. This section does not apply to or affect or limit the right to continuous use of a professional corporation's name as provided pursuant to this chapter or title 10,  chapter 20 or a professional limited liability company's name pursuant to this chapter or title 29. D. The displaying or uttering by a registrant or an individual or firm that qualifies for the limited reciprocity privilege under section 32-725 of any card,  sign,  advertisement or other printed,  engraved or written instrument or device bearing a name and intended to be confused with the CPA designation is prima facie evidence in a prosecution,  proceeding or hearing brought under this section that the registrant,  individual or firm so displayed caused or procured the displaying or uttering of the card,  sign,  advertisement or other printed,  engraved or written instrument or device. E. A firm may not refer to itself as a CPA firm unless it has a simple majority of the ownership,  in terms of direct and indirect financial interests and voting rights,  that belongs to holders in good standing of certificates or licenses as certified public accountants in any jurisdiction.
AZ Rev Stat § 32-748 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-748 - Board review; executive director's actions

32-748.  Board review;  executive director's actions A person who is aggrieved by an action taken by the executive director of the board pursuant to section 32-703,  subsection B,  paragraph 14 may request that the board review the action. The person shall file with the board a written request within thirty days after the date of the letter informing the person of the executive director's action. At the next regular board meeting,  the board shall review the executive director's action and shall approve,  modify or reject the action.
AZ Rev Stat § 32-750 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-750 - Injunction against unlawful act

32-750.  Injunction against unlawful act When in the judgment of the board any person has engaged,  or is about to engage,  in any acts or practices which constitute,  or will constitute,  a violation of section 32-747,  the board may make application to the appropriate court for an order enjoining such acts or practices,  and upon a showing by the board that such person has engaged,  or is about to engage,  in any such acts or practices,  an injunction,  restraining order,  or such other order as may be appropriate shall be granted by such court without bond.
AZ Rev Stat § 32-751 (2021)
2021 Arizona Revised Statutes|Title 32 - Professions and Occupations|§ 32-751 - Actions to recover civil penalties

32-751.  Actions to recover civil penalties The board may request the attorney general to bring an action in superior court to recover any administrative penalties imposed by the board pursuant to this chapter. An action to recover such penalties shall be brought in the county in which the board has its office,  or in the county of residence or principal place of business of the person subject to the penalties.