Section R4-1-343. Education and Accounting Experience

A.       To demonstrate compliance with the experience requirements of A.R.S. § 32-721(B), an applicant for certification by exam- ination or grade transfer shall submit to the Board:

1.        One or more certificates of experience, completed, signed and dated by an individual who:

a.        Possesses  personal  knowledge  of  the   applicant's work, and

b.        Is able to confirm the applicant's accounting experi- ence, and

c.        Is a certified public accountant; or

d.        Has accounting education and experience similar to that of a certified public accountant; and

2.        Other information requested by the Board for explanation or clarification of experience.

B.       To demonstrate compliance with the experience requirements of A.R.S. § 32-721(C), an applicant for certification by reci- procity shall submit to the Board:

1.        One or more certificates of experience, completed, signed and dated by an individual who:

a.        Possesses  personal  knowledge  of  the   applicant's work, and

b.        Is able to confirm the applicant's accounting experi- ence, and

c.        Is a certified public accountant, or

d.        Has accounting education and experience similar to that of a certified public accountant; or

2.        If the applicant is self employed, the applicant shall pro- vide a signed and dated statement indicating self employ- ment and three signed and dated client letters, confirming years of work experience, and

3.        Other information requested by the Board for explanation or clarification of experience.

C.       To demonstrate compliance with the education requirements of Title 32, Chapter 6, an applicant for certification or rein- statement shall submit to the Board:

1.        University or college transcripts verifying that the appli- cant meets the educational requirements and if necessary for education taken outside the United States, an addi- tional course-by-course evaluation from a foreign tran- script evaluation service that is a member of either the National Association of Credential Evaluation Services or the Association of International Credential Evaluators, and

2.        Other information requested by the Board for explanation or clarification of education.

Historical Note

Former Rule 7C; Former Section R4-1-43 repealed, new Section R4-1-43 adopted effective February 22, 1978 (Supp. 78-1). Former Section R4-1-43 renumbered as Sec- tion R4-1-343 without change effective July 1, 1983 (Supp. 83-4). Amended effective May 31, 1991 (Supp. 91-

2). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 13 A.A.R. 2151, effec- tive August 4, 2007 (Supp. 07-2). Amended by final

rulemaking at 20 A.A.R. 520, effective February 4, 2014

(Supp. 14-1).