Arizona Revised Statutes § 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 title or designation of " certified public accountant" or " public accountant" or the abbreviation " C.P.A." , " CPA" , " P.A." or " PA" 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 twelve months after the date of suspension, the certificate expires.

Section: Previous  32-730.01  32-730.02  32-730.03  32-730.04  32-731  32-741  32-741.01  32-741.02  32-741.03  32-741.04  32-742  32-742.01  32-743  32-744  32-745  Next

Last modified: October 13, 2016