ARS § 32-730.04

32-730.04 - Retired status 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 twenty years. 4. Does not have a certificate under a disciplinary order by the board, except for suspension for nonregistration pursuant to section 32-741.01. 5. Does not have disciplinary proceedings initiated against the registrant. 6. Does not provide attest services or compilation services in this state. 7. Does not provide accounting services for a fee or other compensation in this state. B. A registrant whose certificate is on retired status: 1. Shall continue to register once every two years with the board and pay a registration fee and all of an applicable late fee as prescribed by section 32-729. 2. Shall not do any of the following: (a) Provide attest services or compilation services in this state. (b) Provide accounting services for a fee or other compensation in this state. (c) Assume or use the CPA designation in this state unless accompanied by the word "retired" or the abbreviation "RET".