Section R4-1-345. Registration; Fees

A.       Initial registration: After the Board approves an applicant’s request for certification or firm registration, the applicant shall file an application for initial registration in a format prescribed by the Board and pay a registration fee under subsection (C).

B.       Renewal registration: A registrant shall file an application for renewal registration in a format prescribed by the Board no later than 5:00 p.m. on the last business day of the month. A renewal registration is deemed filed on the date and time received in the Board office. The Board shall record the date and time either by electronic date stamp in Arizona time or on physical receipt in the board’s office. The Board shall not accept a postmark as evidence of timely filing. It is the sole responsibility of the registrant to complete the renewal regis- tration requirements at the following times:

1.        Individual registrant: An individual registrant shall renew registration at the following times:

a.        A registrant born in an even-numbered year shall renew registration during the month of birth in each even-numbered year.

b.        A registrant born in an odd-numbered  year shall renew registration during the month of birth in each odd-numbered year.

2.        Firm registrant: A firm shall renew registration at the fol- lowing times:

a.        A firm that initially registered with the Board in an even-numbered year shall renew registration during the board-approved month of the initial registration in each even-numbered year.

b.        A firm that initially registered with the Board in an odd-numbered year shall renew registration during the board-approved month of the initial registration in each odd-numbered year.

C.       Registration fees: The biennial registration fee is:

1.        $300 and, if applicable, a late fee of $50 for each certified public accountant and, each public accountant. For a cer- tified public accountant or public accountant, the registra- tion fee shall be prorated by month for an initial registration period of less than two years.

2.        $300 and, if applicable, a late fee of $50 for a firm. Under

A.R.S. § 32-729, the Board shall not charge a fee for the registration of additional offices of the same firm or for the registration of a sole practitioner.

D.       If a registrant’s certificate is suspended for nonregistration under A.R.S. § 32-741.01 and remains in a suspended status for more than six months, the registrant must return their cer- tificate to the Board.

Historical Note

Former Rule 7E; Amended effective December 1, 1976 (Supp. 76-5). Amended effective February 22, 1978

(Supp. 78-1). Amended effective July 17, 1978 (Supp.

78-4). Amended effective November 5, 1980 (Supp. 80- 6). Former Section R4-1-54 renumbered and amended as Section R4-1-345 effective July 1, 1983 (Supp. 83-4).

Amended effective March 26, 1987 (Supp. 87-1).

Amended effective July 1, 1991; filed May 2, 1991