32-701. Definitions In this chapter, unless the context otherwise requires: 1. " Accounting services" means services that are commonly and historically performed by accountants, including recording or summarizing financial transactions, bookkeeping, analyzing or verifying financial information, reporting financial results, financial planning or providing attest services, compilation services, tax services or consulting services. 2. " Accredited […]
32-702. Arizona state board of accountancy; membership; administrative duties; compensation A. The Arizona state board of accountancy is established to administer and enforce this chapter. B. The board consists of seven members who are residents of this state and who are appointed by the governor as follows: 1. Five members who currently hold valid certificates […]
32-703. Powers and duties; rules; executive director; advisory committees and individuals A. The primary duty of the board is to protect the public from unlawful, incompetent, unqualified or unprofessional certified public accountants through certification, regulation and rehabilitation. B. The board may: 1. Investigate complaints filed with the board or on its own motion to determine […]
32-704. Immunity from liability There is no liability on the part of, and no cause of action may arise against, the board, its members or professional investigators or any board formed committee and its members, agents or employees for any act done or proceeding undertaken or performed in good faith and in furthering the purposes […]
32-705. Board of accountancy fund; disposition of monies A. The board of accountancy fund is established consisting of fees authorized by this chapter. Except as provided by subsection C of this section, the board shall deposit, pursuant to sections 35-146 and 35-147, ninety per cent of all monies collected under this chapter in the board […]
32-707. Record of proceedings; admissibility as evidence The board shall keep records of its proceedings, and in any proceeding in court, civil or criminal, arising out of or founded upon any provision of this chapter, copies of such records certified as correct under the seal of the board shall be admissible in evidence as tending […]
