32-721. Certified public accountants; qualifications A. The board shall issue a certificate of certified public accountant to any individual who complies with all of the following: 1. Meets the requirements of section 41-1080. 2. Is at least eighteen years of age. 3. Has not engaged in any conduct that would constitute grounds for revocation or […]
32-723. Uniform certified public accountant examination; qualifications A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to […]
32-725. Limited reciprocity privilege; qualifications; definition A. The limited reciprocity privilege may be exercised by an individual who is not a resident of this state and who meets the requirements of this section. B. To qualify to exercise the limited reciprocity privilege, an individual must: 1. Have a principal place of business that is not […]
32-729. Fees The board shall establish and collect: 1. A uniform fee from an applicant for each initial examination and reexamination application pursuant to section 32-723 to cover reasonable costs of reviewing the applicant’s eligibility to take the examination and facilitating the applicant to take the examination until the applicant passes all sections. 2. A […]
32-730. Biennial registration; continuing professional education A. Except as provided in subsection B of this section and in section 32-4301, the board shall require every certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729. B. The registration fee for certified public […]
32-730.01. Inactive status; exception A. A registrant who meets all of the following requirements may request that the registrant’s certificate be placed on inactive status: 1. Completes the forms prescribed by the board. 2. Does not provide attest services or compilation services in this state. 3. Does not provide accounting services for a fee or […]
32-730.02. Canceled status A. A registrant may cancel a certificate or registration by submitting a written request on a form prescribed by the board. A registrant whose certificate or registration is under a disciplinary order by the board, except for suspension for nonregistration pursuant to section 32-741.01, or against whom disciplinary proceedings have been initiated […]
32-730.03. Expired status A. A registrant’s certificate or registration expires if any of the following applies: 1. Section 32-730.01, subsection D. 2. Section 32-741.01, subsection D. 3. Section 32-741.02, subsection D. 4. The registrant fails to meet firm registration requirements prescribed by this chapter and is not granted or exhausts an extension of time to […]
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 […]
32-730.05. Revoked status An individual whose certificate has been revoked shall not assume or use the CPA designation.
32-730.06. Relinquished status A. A registrant may relinquish a certificate or firm registration pending or in lieu of an investigation or disciplinary proceeding or while under a disciplinary order. The board shall consider a relinquishment tendered by a registrant pursuant to this section and shall determine whether to accept the relinquishment. The board shall issue […]
32-731. Certified public accountant firm registration requirements; performance of attest services and compilation services; definition A. Except as provided in section 32-725, subsection G, once every two years each of the following shall pay the registration fee pursuant to section 32-729 and register with the board as a firm: 1. A business organization that meets […]
32-732. Reactivation from inactive or retired status; reinstatement from canceled, expired, relinquished or revoked status A. A certified public accountant with a certificate status of inactive or retired may request that the certified public accountant’s certificate be reactivated if all of the following apply: 1. The registrant files an application for renewal on the form […]
