Bill > HB2476

This bill, titled the "Certified Public Accounting Act of 2026," makes several amendments to Arizona's laws governing certified public accountants (CPAs) and firms. Key changes include defining "baccalaureate degree" and "postbaccalaureate degree" to clarify educational requirements, introducing a new definition for "complaint" to encompass various sources of allegations, and expanding the scope of "disciplinary proceeding" to include hearings before the board or administrative law judges. The bill also modifies the experience requirements for obtaining a CPA certificate, allowing for different combinations of education and experience, and adjusts the requirements for taking the CPA exam to include a baccalaureate or postbaccalaureate degree with board-defined course hours. Furthermore, it updates the qualifications for limited reciprocity privilege, which allows out-of-state CPAs to practice in Arizona under certain conditions, and revises fee structures for various registrations and renewals. The bill also clarifies procedures for canceled, expired, relinquished, or revoked statuses, streamlines the process for firms to register and perform attest services, and enhances the confidentiality of investigations while making certain aspects of pending complaints public. Finally, it adjusts the language around disciplinary actions and hearings to be more inclusive of firms and clarifies the definition of "good standing" for both individuals and firms.

Business and Industry

https://apps.azleg.gov/BillStatus/BillOverview/84249