1. A. To demonstrate compliance with the experience requirements of A.R.S. § 32-721(B), an applicant for certification by examination or grade transfer shall submit to the Board:

   1. 1. One or more certificates of experience, completed, signed and dated by an individual who:

      1. a. Possesses personal knowledge of the applicant’s work, and
      2. b. Is able to confirm the applicant’s accounting experience, and
      3. c. Is a certified public accountant; or
      4. d. Has accounting education and experience similar to that of a certified public accountant; and
   2. 2. Other information requested by the Board for explanation or clarification of experience.

2. B. To demonstrate compliance with the experience requirements of A.R.S. § 32-721(C), an applicant for certification by reciprocity shall submit to the Board:

   1. 1. One or more certificates of experience, completed, signed and dated by an individual who:

      1. a. Possesses personal knowledge of the applicant’s work, and
      2. b. Is able to confirm the applicant’s accounting experience, and
      3. c. Is a certified public accountant; or
      4. d. Has accounting education and experience similar to that of a certified public accountant; or
   2. 2. If the applicant is self-employed, the applicant shall provide a signed and dated statement indicating self-employment and three signed and dated client letters, confirming years of work experience, and
   3. 3. Other information requested by the Board for explanation or clarification of experience.

3. C. To demonstrate compliance with the education requirements of Title 32, Chapter 6, an applicant for certification or reinstatement shall submit to the Board:

   1. 1. University or college transcripts verifying that the applicant meets the educational requirements and if necessary for education taken outside the United States, an additional course-by-course evaluation from the National Association of State Boards of Accountancy International Evaluation Services (NIES), and
   2. 2. Other information requested by the Board for explanation or clarification of education.

Historical Note

Former Rule 7C; Former Section R4-1-43 repealed, new Section R4-1-43 adopted effective February 22, 1978 (Supp. 78-1). Former Section R4-1-43 renumbered as Section R4-1-343 without change effective July 1, 1983 (Supp. 83-4). Amended effective May 31, 1991 (Supp. 91-2). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 13 A.A.R. 2151, effective August 4, 2007 (Supp. 07-2). Amended by final rulemaking at 20 A.A.R. 520, effective February 4, 2014 (Supp. 14-1). Amended by final rulemaking at 24 A.A.R. 3413, effective February 4, 2019 (Supp. 18-4).