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