2021 Arizona Revised Statutes
Title 32 - Professions and Occupations
§ 32-730.04 - Retired status
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 services or compilation services in this state.
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 services or compilation services in this state.
(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" .
