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What are the requirements to operate as a CPA firm in Arizona?

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What are the requirements to operate as a CPA firm in Arizona?

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Pursuant to A.R.S §§ 32-731, 32-747.01 and A.A.C R4-1-455.03(D)(1) • CPA’s in the State of Arizona may practice public accounting, whether as owners or employees, only through firms registered with the State of Arizona. • In order to qualify as a CPA firm in Arizona, • At least one partner shall be a resident and a full-time practicing CPA in good standing in Arizona; and • At least 51% of the ownership must belong to holders in good standing of CPA certificates or licenses in any state or foreign country.

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