{"data":{"id":"us-az/a.r.s.-32-730.04","jurisdiction":"us-az","citation":"A.R.S. § 32-730.04","heading":"Retired status","body":"A. A registrant who meets all of the following requirements may request that the registrant's certificate be placed on retired status:\n\n1. Completes the forms prescribed by the board.\n\n2. Is at least fifty-five years of age.\n\n3. Has been a certified public accountant in one or more jurisdictions for at least twenty years.\n\n4. Does not have a certificate under a disciplinary order by the board, except for suspension for nonregistration pursuant to section 32-741.01.\n\n5. Does not have disciplinary proceedings initiated against the registrant.\n\n6. Does not provide attest services or compilation services in this state.\n\n7. Does not provide accounting services for a fee or other compensation in this state.\n\nB. A registrant whose certificate is on retired status:\n\n1. 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.\n\n2. Shall not do any of the following:\n\n(a) Provide attest services or compilation services in this state.\n\n(b) Provide accounting services for a fee or other compensation in this state.\n\n(c) Assume or use the CPA designation in this state unless accompanied by the word \"retired\" or the abbreviation \"RET\".","path":["Title 32 Professions and Occupations"],"source_url":"https://www.azleg.gov/ars/32/00730-04.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"1fa7393325f63e5c800cab8ed7a44d1598d4e8a7a673051b360c9300e703d521","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-32-730.03","next":"us-az/a.r.s.-32-730.05"},"notice":"GroundRules: Original legal text. Not legal advice."}