Arizona Administrative Code › Title 4 - PROFESSIONS AND OCCUPATIONS › Chapter 01 - BOARD OF ACCOUNTANCY › Article 3 - CERTIFICATION AND REGISTRATION › Section R4-1-341 - CPA Certificates; Firm Registration; Reinstatement; Reactivation

Current through Register Vol. 30, No. 28, July 12, 2024
A. An applicant may
				apply for a certificate of certified public accountant or for reinstatement of
				a certificate by submitting:
1. An
				application fee of $100; and
2. For
				an applicant applying for certification under A.R.S. § 32-721(A) and (B),
				a completed application including:
a.
				Verification that the applicant passed the Uniform CPA Examination,
b. Verification that the applicant meets the
				education and experience requirements specified in R4-1-343,
c. Proof of a score of
				at least 90% on the American Institute of Certified Public Accountants (AICPA)
				examination in professional ethics taken within the two years immediately
				before the application is submitted,
d. Evidence of lawful
				presence in the United States, and
e. Other information or
				documents requested by the Board to determine compliance with eligibility
				requirements.
3. For an
				applicant applying for certification under A.R.S. § 32-721(A) and (C), a
				completed application including:
a.
				Verification that the applicant has passed the International Qualification
				Examination (IQEX),
b. License
				verification from each jurisdiction in which the applicant has ever been issued
				a certificate as a certified public accountant of which at least one must be an
				active certification from a jurisdiction with requirements determined by the
				Board to be substantially equivalent to the requirements in A.R.S. §
				32-721(B) or verification that the applicant meets the education and experience
				requirements specified in R4-1-343,
c. Evidence of lawful presence in the United
				States, and
d. Other information or
				documents requested by the Board to determine compliance with eligibility
				requirements.
4. For an
				applicant applying for certification under A.R.S. § 32-721(A) and (D) for
				mutual recognition agreements adopted by the Board a completed application
				including:
a. Verification that the applicant
				has passed the International Qualification Examination (IQEX),
b. License verification from the applicant's
				country which has a mutual recognition agreement with the National Association
				of State Boards of Accountancy that has been adopted by the Board,
c. Evidence of lawful presence in the United
				States, and
d. Other information or
				documents requested by the Board to determine compliance with eligibility
				requirements.
5. For an
				applicant applying for certification under A.R.S. § 32-4302, a completed
				application including:
a. License verification
				from each jurisdiction in which the applicant holds a license;
b. Evidence of lawful presence in the United
				States;
c. Proof of
				residency;
d. Disciplinary history,
				if applicable;
e. Other information
				or documents requested by the Board to determine compliance with eligibility
				requirements.
6. For an
				applicant applying for reinstatement from cancelled status under A.R.S. §
				32-732(B) a completed application including:
a. CPE that meets the requirements of
				R4-1-453(C)(8) and (E), and
b.
				Evidence of lawful presence in the United States.
7. For an applicant applying for
				reinstatement from expired, relinquished, or revoked status under A.R.S. §
				32-732(C), a completed application including:
a. CPE that meets the requirements of
				R4-1-453(C)(8) and (E),
b. Evidence
				of lawful presence in the United States,
c. If not waived by the Board as part of a
				disciplinary order, evidence from an accredited institution or a college or
				university that maintains standards comparable to those of an accredited
				institution that the individual has completed at least one hundred fifty
				semester hours of education as follows:
i. At
				least 36 semester hours are accounting courses of which at least 30 semester
				hours are upper level courses.
ii.
				At least 30 semester hours are related courses.
d. If prescribed by the Board as part of a
				disciplinary order, evidence that the individual has retaken and passed the
				Uniform Certified Public Accountant Examination.