| 32-703. Powers and Duties; Rules; Executive Director; Advisory Committees and Individuals | 13 |
| Arizona Statutes Article 2: Certification and Registration | 13 |
| 32-730. Biennial Registration; Continuing Professional Education | 13 |
| 32-730.01. Inactive Status; Exception | 14 |
| 32-730.02. Canceled Status | 14 |
| 32-730.03. Expired Status | 14 |
| 32-730.04. Retired Status | 15 |
| Firms Practicing Accounting in Arizona (Board FAQ) | 15 |
| Arizona Administrative Code: Article 4: Regulation | 19 |
| AZ Reg 4-1-453. Continuing Professional Education | 19 |
| Arizona CPE Requirements | 19 |
| CPE Credit Hour Measurement | 19 |
| Qualifying Programs | 20 |
| CPE Reporting Requirements | 21 |
| Reporting CPE Online | 21 |
| Record Retention | 22 |
| CPE Audit | 22 |
| Exemptions | 22 |
| CPE Deficiency | 22 |
| Non‐resident Registrant Seeking Renewal of a Certificate | 22 |
| AZ Reg 4-1-454: Peer Review | 23 |
| AZ Reg 4-1-455.03 (D) Professional Conduct: Specific Responsibilities and Practices: Communications | 23 |
| AZ Reg 4-1-456: Reporting Practice Suspensions and Violations | 24 |
| Professional Conduct and Standards | 25 |
| Introduction | 25 |
| AZ Reg 4-1-455. Professional Conduct and Standards | 25 |
| AZ Reg 4-1-455.01. Professional Conduct: Definitions; Interpretations | 25 |
| Independence, Integrity, and Objectivity | 25 |
| The Core Values of the Accounting Profession | 25 |
| Integrity and Objectivity | 25 |
| AICPA Integrity and Objectivity Rule | 25 |
| AICPA Interpretations on Integrity and Objectivity | 26 |
| Independence | 30 |
| AICPA Independence Rule | 30 |
| AICPA Interpretations on Independence | 30 |
| AICPA Interpretations of the Independence Rule | 34 |
| General Standards | 44 |
| AZ Reg 4-1-455.02. Professional Conduct: Competence and Technical Standards | 44 |
| AICPA General Standards Rule | 45 |
| Compliance with Standards Rule | 47 |
| Accounting Principles Rule | 47 |
| Acts Discreditable | 48 |
| AZ Statute 32-746. Fraudulent audit practices; classification | 48 |
| AZ Statute 32-750. Injunction against unlawful act | 49 |
| AZ Statute 32-751. Actions to recover civil penalties | 49 |
| AZ Reg 4-1-455.03 (A), (E) Professional Conduct: Specific Responsibilities & Practices-Discreditable Acts | 49 |
| AZ Statute 32-744. Ownership and Custody of Working Papers and Records | 49 |
| AZ Reg 4-1-455.04. Professional Conduct: Records Disposition | 50 |
| AICPA Acts Discreditable Rule | 50 |
| Other Acts That Would Be Deemed Discreditable | 53 |
| Fees and Other Types of Remuneration | 54 |
| AICPA Fees and Other Types of Remuneration | 54 |
| Advertising and Solicitation | 57 |
| AZ Reg 4-1-455.03 (B). Professional Conduct: Specific Responsibilities & Practices-Advertising, Solicitation | 57 |
| AICPA Advertising and Other Forms of Solicitation Rule | 57 |
| Summary of Interpretations | 57 |
| Confidential Client Information | 58 |
| AZ Statute 32-749. Confidential nature of information acquired by accountants; privilege; conditions for disclosure; public records; exceptions | 58 |
| AICPA Confidential Client Information Rule | 59 |
| Form of Practice and Name | 61 |
| AZ Statute 32-747.CPA Designation; Title; Use; Unlawful Use | 61 |
| AZ Reg 4-1-455.03 (C) Professional Conduct: Specific Responsibilities & Practices: Form of Practice, Name | 62 |
| AICPA Form of Organization and Name Rule | 62 |
| Review Questions | 64 |
