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§ 32-730.04 Retired status

AZ Rev Stat § 32-730.04 (2019) (N/A)
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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 or compilation services.

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 or compilation services.

(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" .

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§ 32-730.03 Expired status
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§ 32-730.05 Revoked status