The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 58th Legislature, 1st Regular Session, which convenes in January 2027.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
32-723 - Uniform certified public accountant examination; qualifications; notification of grades; appeals
32-723. Uniform certified public accountant examination; qualifications; notification of grades; appeals
A. A person shall be allowed to take the uniform certified public accountant examination if the person presents satisfactory evidence that the person has obtained either a baccalaureate degree or a postbaccalaureate degree that includes a number of semester hours of accounting courses and related courses as determined by the board by rule.
B. The board may contract with a public or private entity to administer the examination. The examination may be conducted under a uniform examination system.
C. Within a reasonable time after the examination, the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.