reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-583 - Multistate licenses

32-583.
Multistate licenses
(Eff. 7/1/24)
A. To be eligible to apply to the state licensing authority of a licensee's home state for an initial multistate license under this compact,  a licensee must hold an active and unencumbered single-state license to practice cosmetology in the licensee's home state.
B. On receiving an application for a multistate license,  according to commission rules,  a member state's state licensing authority shall ascertain whether the applicant meets the requirements for a multistate license under this compact.
C. If an applicant meets the requirements for a multistate license under this compact and any applicable commission rule,  the state licensing authority that has received the application,  within a reasonable time,  shall grant a multistate license to that applicant and inform all member states of the grant of the multistate license.
D. A multistate license to practice cosmetology issued by a member state's state licensing authority shall be recognized by each member state as authorizing the practice of cosmetology as though that licensee held a single-state license to practice cosmetology in each member state,  subject to the restrictions under this compact.
E. A multistate license granted pursuant to this compact may be effective for a definite period of time,  concurrent with the licensure renewal period in the home state.
F. To maintain a multistate license under this compact,  a licensee must do all of the following:
1. Agree to abide by the rules of the state licensing authority and the state scope of practice laws governing the practice of cosmetology of any member state in which the licensee provides services.
2. Pay all required fees related to the application and process and any other fees the commission may require by rule.
3. Comply with all other requirements regarding multistate licenses the commission may provide by rule.
G. A licensee practicing in a member state is subject to all scope of practice laws governing cosmetology services in that state.
H. The practice of cosmetology under a multistate license granted pursuant to this compact subjects the licensee to the jurisdiction of the state licensing authority,  the courts and the laws of the member state in which the cosmetology services are provided.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-584 - Reissuance of a multistate license by a new home state

32-584.
Reissuance of a multistate license by a new home state
(Eff. 7/1/24)
A. A licensee may hold a multistate license that is issued by the licensee's home state in only one member state at a time.
B. If a licensee changes the licensee's home state by moving between two member states:
1. The licensee shall immediately apply for the reissuance of the licensee's multistate license in the licensee's new home state. The licensee shall pay all applicable fees and notify the previous home state in accordance with the commission's rules.
2. On receipt of an application to reissue a multistate license,  the new home state shall verify that the multistate license is active,  unencumbered and eligible for reissuance under the terms of this compact and the commission's rules. The multistate license that is issued by the previous home state shall be deactivated and all member states shall be notified in accordance with the commission's rules.
3. If required for initial licensure,  the new home state may require a background check as specified in the laws of that state or the applicant's compliance with any jurisprudence requirements of the new home state.
4. Notwithstanding any other provision of this compact,  if a licensee does not meet the requirements set forth in this compact for the reissuance of a multistate license by the new home state,  the licensee is subject to the new home state requirements for the issuance of a single-state license in that state.
C. If a licensee changes the licensee's primary state of residence by moving from a member state to a nonmember state,  or from a nonmember state to a member state,  the licensee is subject to the state requirements for the issuance of a single-state license in the new home state.
D. This compact does not interfere with a licensee's ability to hold a single-state license in multiple states. For the purposes of this compact,  a licensee may have only one home state and only one multistate license.
E. This compact does not interfere with the requirements established by a member state for the issuance of a single-state license.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-585 - Authority of this compact commission and member state licensing authorities

32-585.
Authority of this compact commission and member state licensing authorities
(Eff. 7/1/24)
A. This compact and any commission rule may not be construed to limit,  restrict or in any way reduce the ability of a member state to enact and enforce laws or rules related to the practice of cosmetology in that state,  if those laws or rules are consistent with the provisions of this compact.
B. Insofar as practical,  a member state's state licensing authority shall cooperate with the commission and with each entity exercising independent regulatory authority over the practice of cosmetology according to the provisions of this compact.
C. Discipline is the sole responsibility of the state in which cosmetology services are provided. Accordingly,  each member state's state licensing authority is responsible for receiving complaints about individuals practicing cosmetology in that state and for communicating all relevant investigative information about any adverse action to the other member states through the data system in addition to any other methods the commission may require by rule.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-587 - Active military members and their spouses

32-587.
Active military members and their spouses
(Eff. 7/1/24)
Active military members or their spouses shall designate a home state where the individual has a current license to practice cosmetology in good standing. The individual may retain the individual's home state designation during any period of service when that individual or the individual's spouse is on active duty assignment.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-591 - Financing of the commission; assessments; annual review

32-591.
Financing of the commission;  assessments;  annual review
(Eff. 7/1/24)
A. The commission shall pay,  or provide for the payment of,  the reasonable expenses of its establishment,  organization and ongoing activities.
B. The commission may accept any and all appropriate sources of revenue,  donations and grants of monies,  equipment,  supplies,  materials and services.
C. The commission may levy on and collect an annual assessment from each member state and impose fees on licensees of member states to whom it grants a multistate license to cover the cost of the operations and activities of the commission and its staff,  which must be in a total amount sufficient to cover its annual budget as approved each year for which revenue is not provided by other sources. The aggregate annual assessment amount for member states shall be allocated based on a formula that the commission adopts by rule.
D. The commission may not incur obligations of any kind before securing the monies adequate to meet the obligations. The commission may not pledge the credit of any member states,  except by and with the authority of the member state.
E. The commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the commission are subject to the financial review and accounting procedures established under its bylaws. All receipts and disbursements of monies handled by the commission are subject to an annual financial review by a certified or licensed public accountant,  and the report of the financial review shall be included in and become part of the commission's annual report.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-592 - Qualified immunity, defense and indemnification

32-592.
Qualified immunity,  defense and indemnification
(Eff. 7/1/24)
A. The members,  officers,  executive director,  employees and representatives of the commission are immune from suit and liability,  both personally and in their official capacity,  for any claim for damage to or loss of property or personal injury or other civil liability caused by or arising out of any actual or alleged act,  error or omission that occurred or that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of commission employment,  duties or responsibilities,  except that this subsection does not protect any such person from suit or liability for any damage,  loss,  injury or liability caused by the intentional or wilful or wanton misconduct of that person. The procurement of insurance of any type by the commission does not in any way compromise or limit the immunity granted pursuant to this section.
B. The commission shall defend any member,  officer,  executive director,  employee or representative of the commission in any civil action seeking to impose liability arising out of any actual or alleged act,  error or omission that occurred within the scope of commission employment,  duties or responsibilities or as determined by the commission that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of commission employment,  duties or responsibilities if the actual or alleged act,  error or omission did not result from that person's intentional or wilful or wanton misconduct. This subsection does not prohibit the person against whom the claim is made from retaining counsel at the person's own expense.
C. The commission shall indemnify and hold harmless any member,  officer,  executive director,  employee or representative of the commission for the amount of any settlement or judgment obtained against that person arising out of any actual or alleged act,  error or omission that occurred within the scope of commission employment,  duties or responsibilities or that such person had a reasonable basis for believing occurred within the scope of commission employment,  duties or responsibilities if the actual or alleged act,  error or omission did not result from the intentional or wilful or wanton misconduct of that person.
D. This section does not limit the liability of any licensee for professional malpractice or misconduct that is governed solely by any other applicable state laws.
E. This compact does not waive or otherwise abrogate a member state's state action immunity or state action affirmative defense with respect to antitrust claims under the Sherman Act,  the Clayton Act or any other state or federal antitrust or anticompetitive law.
F. This compact is not a waiver of sovereign immunity by the member states or by the commission.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-593 - Data system

32-593.
Data system
(Eff. 7/1/24)
A. The commission shall provide for the development,  maintenance,  operation and use of a coordinated database and reporting system.
B. The commission shall assign each applicant for a multistate license a unique identifier,  as determined by commission rules.
C. Notwithstanding any other law,  a member state shall submit a uniform data set to the data system on all individuals to whom this compact applies as required by commission rules,  including:
1. Identifying information.
2. Licensure data.
3. Adverse actions against a license and information related to the adverse actions.
4. Nonconfidential information related to alternative program participation,  the beginning and ending dates of the participation and other information related to the participation.
5. Any denial of application for licensure and the reason for the denial,  excluding the reporting of any criminal history record information if it is prohibited by law.
6. The existence of investigative information.
7. The existence of current significant investigative information.
8. Other information that may facilitate the administration of this compact or the protection of the public,  as determined by commission rules.
D. The records and information provided to a member state pursuant to this compact or through the data system,  when certified by the commission or the commission's agent,  constitute the authenticated business records of the commission and are entitled to any associated hearsay exception in any relevant judicial,  quasi-judicial or administrative proceedings in a member state.
E. The existence of current significant investigative information and the existence of investigative information pertaining to a licensee in any member state is available only to other member states.
F. It is the responsibility of the member states to monitor the data system to determine whether adverse action has been taken against a licensee or license applicant. Adverse action information pertaining to a licensee or license applicant in any member state will be available to any other member state.
G. Member states that contribute information to the data system may designate information that may not be shared with the public without the express permission of the contributing state.
H. Any information submitted to the data system that is subsequently expunged pursuant to federal law or the laws of the member state contributing the information shall be removed from the data system.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-597 - Construction and severability

32-597.
Construction and severability
(Eff. 7/1/24)
A. The compact and the commission's rulemaking authority shall be liberally construed to effectuate the purposes,  implementation and administration of this compact. Provisions of this compact expressly authorizing or requiring the adoption of rules do not limit the commission's rulemaking authority solely for those purposes.
B. The provisions of this compact are severable,  and if any phrase,  clause,  sentence or provision of this compact is held by a court of competent jurisdiction to be contrary to the constitution of any member state,  of a state seeking participation in this compact or of the United States,  or the applicability to any government,  agency,  person or circumstance is held to be unconstitutional by a court of competent jurisdiction,  the validity of the remainder of this compact and the applicability to any other government,  agency,  person or circumstance is not affected.
C. Notwithstanding subsection B of this section,  the commission may deny a state's participation in the compact or,  in accordance with section 32-595,  may terminate a member state's participation in the compact if the commission determines that a constitutional requirement of a member state is a material departure from this compact. Otherwise,  if this compact is held to be contrary to the constitution of any member state,  this compact shall remain in full force and effect as to the remaining member states and in full force and effect as to the member state affected as to all severable matters.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-598 - Consistent effect and conflict with other states

32-598.
Consistent effect and conflict with other states
(Eff. 7/1/24)
A. This compact does not prevent or inhibit the enforcement of any other law of a member state that is consistent with this compact.
B. Any laws,  statutes,  rules or other legal requirements in a member state that conflict with this compact are superseded to the extent of the conflict.
C. All permissible agreements between the commission and the member states are binding in accordance with their terms.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-702 - Arizona state board of accountancy; membership; administrative duties; compensation

32-702.
Arizona state board of accountancy;  membership;  administrative duties;  compensation
A. The Arizona state board of accountancy is established to administer and enforce this chapter.
B. The board consists of seven members who are residents of this state and who are appointed by the governor as follows:
1. Five members who currently hold valid certificates issued pursuant to this chapter. At least three of these members must be in active public practice as certified public accountants. No more than one of these members may be from the same firm. If a member's certificate is on probation,  revoked or suspended,  the member's appointment automatically terminates and the position becomes vacant.
2. Two public members who do not hold a certificate issued pursuant to this chapter but who have professional or practical experience in using accounting services and financial statements and who are qualified to make judgments about the qualifications and conduct of persons and firms subject to this chapter.
C. The term of office of members of the board is five years,  beginning and ending on July 3,  except that the governor may remove any member for neglect of duty or other just cause. The governor shall fill vacancies by appointment for the unexpired term. A person who has served a complete term is not eligible for reappointment for a period of one year.
D. The board shall annually elect a president,  secretary and treasurer from among its members. The president,  secretary or treasurer may sign and approve claims filed against the board of accountancy fund to pay expenses incurred under this chapter.
E. The board shall have a seal that shall be judicially noticed.
F. The board shall retain or provide for retention of the following according to its retention schedule pursuant to section 41-151.19:
1. All documents under oath that are filed with the board.
2. Records of its proceedings.
G. Each member of the board or member of an accounting and auditing,  tax,  peer review,  law,  certification or continuing professional education committee appointed by the board pursuant to section 32-703,  subsection B,  paragraph 10 is eligible for compensation of one hundred dollars for each day or part of a day spent,  plus reimbursement for the member's actual and necessary expenses incurred,  in discharging the member's official duties.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-704 - Immunity from liability

32-704.
Immunity from liability
There is no liability on the part of,  and no cause of action may arise against,  the board,  its members or professional investigators or any board formed committee and its members,  agents or employees for any act done or proceeding undertaken or performed in good faith and in furthering the purposes of this chapter.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-705 - Board of accountancy fund; disposition of monies

32-705.
Board of accountancy fund;  disposition of monies
A. The board of accountancy fund is established consisting of fees authorized by this chapter. Except as provided by subsection C of this section,  the board shall deposit,  pursuant to sections 35-146 and 35-147,  ninety per cent of all monies collected under this chapter in the board of accountancy fund and the remaining ten per cent in the state general fund.
B. Monies deposited in the fund are subject to section 35-143.01.
C. Monies collected by the board as administrative penalties pursuant to this chapter shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
D. The legislature shall appropriate monies from the fund for the expenses of administering this chapter,  including:
1. Costs of conducting investigations,  taking testimony and procuring the attendance of witnesses before the board or its committees.
2. Legal proceedings taken for the enforcement of this chapter.
3. Educational programs for the benefit of the public,  registrants and their employees.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-707 - Record of proceedings; admissibility as evidence

32-707.
Record of proceedings;  admissibility as evidence
The board shall keep records of its proceedings,  and in any proceeding in court,  civil or criminal,  arising out of or founded upon any provision of this chapter,  copies of such records certified as correct under the seal of the board shall be admissible in evidence as tending to prove the content of such records.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-723 - Uniform certified public accountant examination; qualifications

32-723.
Uniform certified public accountant examination;  qualifications
A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:
1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.
2. At least eighteen semester hours in related courses.
B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.
C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-729 - Fees

32-729.
Fees
The board shall establish and collect:
1. A uniform fee from an applicant for each initial examination and reexamination application pursuant to section 32-723 to cover reasonable costs of reviewing the applicant's eligibility to take the examination and facilitating the applicant to take the examination until the applicant passes all sections.
2. A uniform fee from each applicant for a certificate to be issued pursuant to section 32-721.
3. A uniform registration fee of at least one hundred and not more than three hundred dollars from each applicant for registration as a certified public accountant pursuant to section 32-730. The registration fee is due during the month of the anniversary of the registrant's birth. Registrants for less than two years shall be charged on a pro rata basis for the remainder of the registration period. The board shall establish and collect a late fee,  if applicable,  of not more than one hundred dollars.
4. A uniform registration fee of at least one hundred dollars and not more than three hundred dollars from each applicant for registration as a firm pursuant to section 32-730. The registration fee is due during the month of the anniversary of the effective date of the firm's formation. The board shall establish and collect a late fee,  if applicable,  of not more than one hundred dollars. The board shall not charge a fee for the registration of additional offices of the same firm or for the registration of a sole proprietorship or an individual who is required to register as a firm pursuant to section 32-731.
5. A uniform application fee in an amount to be determined by the board to reinstate pursuant to this chapter.
6. A uniform registration fee of fifty dollars for retired status registration as described in section 32-730.04. The board shall establish and collect a late fee,  if applicable,  and it is the intent of the legislature that the fee be not more than one hundred dollars.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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" .
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 32 - Professions and Occupations › § 32-801 - Definitions

32-801.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Board"  means the state board of podiatry examiners.
2. " Electrical treatment"  means using electricity in diagnosing or treating an ailment of the foot or leg by electrodes,  lights,  rays,  vibrators or a machine run by electricity.
3. " Leg"  means that part of the lower limb between the knee and the foot.
4. " Letter of concern"  means an advisory letter to notify a podiatrist that while there is insufficient evidence to support a disciplinary action the board believes the podiatrist should modify or eliminate certain practices and that continuation of the activities that led to the information being submitted to the board may result in action against the podiatrist's license.
5. " License"  means a license to practice podiatry.
6. " Manipulative treatment"  means using the hand or machinery in treating the foot or leg.
7. " Mechanical treatment"  means applying a mechanical appliance of whatever material to the foot or leg,  or to the shoe or other footgear.
8. " Medical treatment"  means recommending,  prescribing or locally applying a therapeutic agent for relief of a foot or leg ailment.
9. " Podiatric medical assistant"  means an unlicensed person who has completed an education program approved by the board,  who assists in a podiatric medical practice under the supervision of a podiatrist and who performs delegated procedures commensurate with the assistant's education and training but who does not diagnose,  interpret,  design or modify established treatment programs or perform any functions that would violate any statute applicable to the practice of podiatric medicine.
10. " Podiatrist"  is synonymous with podiatric physician and surgeon and means a person who,  within the limits of this chapter,  is registered and licensed to practice podiatry by means of performing full body physical examinations within the profession's scope of practice and diagnosing or medically,  surgically,  mechanically,  manipulatively or electrically treating ailments of the human foot and leg but not amputating the leg or entire foot or administering an anesthetic other than local.
11. " Podiatry"  is synonymous with chiropody and means diagnosing or medically,  surgically,  mechanically,  manipulatively or electrically treating ailments of the human foot and leg but not amputating the leg or entire foot or administering an anesthetic other than local.
12. " Surgical treatment"  means using a cutting instrument to treat an ailment of the foot or leg.