Registration; Fees

R4-1-345. Registration; Fees A. Initial registration: After the Board approves an applicant’s request for certification or firm registration, the registrant shall file a registration in a format prescribed by the Board and pay a registration fee under subsection (C). B. Renewal registration: A registrant shall file an application for renewal registration in a format prescribed by the Board no later than 5:00 p.m. on the last business day of the month. A renewal registration is deemed filed on the date and time received in the Board office. The Board shall record the date and time either by electronic date stamp in Arizona time or on physical receipt in the Board’s office. The Board shall not accept a postmark as evidence of timely filing. It is the sole regis- responsibility of the registrant to complete the renewal tration requirements at the following times: 1. Individual registrant: An individual registrant shall renew registration at the following times: a. A registrant born in an even-numbered year shall renew registration during the month of birth in each even-numbered year. b. A registrant born in an odd-numbered year shall renew registration during the month of birth in each odd-numbered year. 2. Firm registrant: A firm shall renew registration at the following times: a. A business organization firm that initially registered with the Board in an even-numbered year shall renew registration during the board-approved month of the initial registration in each even-numbered year. Supp. Administrative Code AND OCCUPATIONS OF ACCOUNTANCY b. A business organization firm that initially registered with the Board in an odd-numbered year shall renew registration during the board-approved month of the initial registration in each odd-numbered year. c. An individual or a sole proprietorship firm shall renew its registration pursuant to subsection (B)(1). C. Registration fees: 1. Initial Registration Fee – a. Certification – $300 and, if applicable, a late fee of $50. b. The registration fee shall be prorated by month for an initial registration period of less than two years. 2. Biennial Registration Fee – a. Certification – $300 and, if applicable, a late fee of $50. b. Firm Registration – $300 and, if applicable, a late fee of $50. Under A.R.S. § 32-729, the Board shall not charge a fee for the registration of additional offices of the same firm or for the registration of a sole practitioner. Historical Note Former Rule 7E; Amended effective December 1, 1976 (Supp. 76-5). Amended effective February 22, 1978 (Supp. 78-1). Amended effective July 17, 1978 (Supp. 78-4). Amended effective November 5, 1980 (Supp. 80- 6). Former Section R4-1-54 renumbered and amended as Section R4-1-345 effective July 1, 1983 (Supp. 83-4). Amended effective March 26, 1987 (Supp. 87-1). Amended effective July 1, 1991; filed May 2, 1991 (Supp. 91-2). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 5 A.A.R. 4575, effective January 1, 2000 (Supp. 99-4). Amended by final rulemaking at 6 A.A.R. 4815, effective January 1, 2001 (Supp. 00-4). Amended by final rulemaking at 20 A.A.R. 520, effective February 4, 2014 (Supp. 14-1). Amended by final rulemaking at 23 A.A.R. 3246, effective January 1, 2018 (Supp. 17-4). Amended by final rulemaking at 26 A.A.R. 339, effective April 5, 2020 (Supp. 20-1). Amended by final rulemaking at 28 A.A.R. 1106 (May 27, 2022), effective July 3, 2022 (Supp. 22-2). Amended by final expedited rulemaking at 31 A.A.R. 1654 (May 23, 2025), with an immediate effective date of May 7, 2025 (Supp. 25-2).