Section R4-1-341. CPA Certificates; Reinstatement

A.       An applicant may apply for a certificate of certified public accountant or for reinstatement 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.        One signed and dated letter of recommendation by a CPA,

d.        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 sub- mitted,

e.        Evidence of lawful presence in the United States, and

f.         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 passed the Uniform CPA Examination,

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 Inter- national 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 Accoun- tancy 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 reinstatement from can- celled or expired status under A.R.S. §§ 32-730.02 or 32-

730.03 respectively a completed application including:

a.        CPE that meets the requirements of R4-1-453(C)(6) and (E), and

b.        Evidence of lawful presence in the United States.

6.        For an applicant applying for reinstatement from revoked or relinquished status under A.R.S. §§ 32-741.03 or 32-

741.04 respectively a completed application including:

a.        CPE that meets the requirements of R4-1-453(C)(6) 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 com- parable 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.

B.       Within 30 days of receiving an application, the Board shall notify the applicant that the application is either complete or incomplete. If the application is incomplete, the notice shall specify what information is missing.

1.        The Board shall make service of written notice regarding an incomplete application in accordance with R4-1- 117(E)(1) or (2). The applicant has 30 days from the date of the notice to respond in writing to the Board's notice or the Board may administratively close the file. An appli- cant whose file is administratively closed and who later wishes to become certified, shall reapply under subsec- tion (A).

2.        Within 60 days of receipt of all the missing information, the Board shall notify the applicant that the application is complete.

3.        The Board shall issue a certification decision no later than 150 days after receipt of a completed application.

4.        If the Board finds deficiencies during the substantive review of the application, the Board may issue a written request to the applicant for additional information.

5.        The 150-day time-frame in subsection (B)(3) for a sub- stantive review for the issuance of a certificate is sus- pended from the date of the written request for additional

information made under subsection (B)(4) until the date that all information is received. The Board shall serve a written request under  subsection (B)(4) in accordance with R4-1-117(E)(1) or (2). The applicant has 30 days to respond to the Board's request for additional information. If the applicant fails to timely respond to the Board's request, the Board shall finish its substantive review based upon the information the applicant has presented.

6.        When the applicant and the Board mutually agree in writ- ing, the substantive review time frame specified in sub- section  (B)(3)   may  be  extended   in  accordance   with

A.R.S. § 41-1075.

C.       If the Board denies an applicant's request for certification, the Board shall send the applicant written notice explaining:

1.        The reason for denial, with citations to supporting stat- utes or rules;

2.        The applicant's right to seek a fair hearing to challenge the denial; and

3.        The time periods for appealing the denial.

D.       The Board establishes the following licensing time-frames for the purpose of A.R.S. § 41-1073:

1.        Administrative   completeness   review   time-frame:   30 days;

2.        Substantive review time-frame: 150 days; and

3.        Overall time-frame: 180 days.

Historical Note

Former Rule 7A; Amended effective December 1, 1976 (Supp. 76-5). Amended effective November 5, 1980 (Supp. 80-5). Former Section R4-1-41 renumbered as Section R4-1-341 without change effective July 1, 1983 (Supp. 83-4). Amended effective August 21, 1986 (Supp.

86-4). Amended effective September 24, 1997 (Supp. 97- 3). Amended by final rulemaking at 9 A.A.R. 5022, effec- tive January 3, 2004 (Supp. 03-4). Amended by final

rulemaking at 13 A.A.R. 2151, effective August 4, 2007 (Supp. 07-2). Amended by final rulemaking at 20 A.A.R.

520, effective February 4, 2014 (Supp. 14-1).