The OAH shall conduct hearings according to

R4-1-117. The OAH shall conduct hearings according to A.R.S. Title 41, Chapter 6, Article 10 and the rules and procedures established by the OAH. To the extent that there is no conflict with A.R.S. Title 41, Chapter 6, Article 10, the provisions of A.R.S. § 32-743 apply to hearings conducted by the hear- Board and the OAH. The following subsections apply to ings conducted by the Board and hearings conducted by the OAH where applicable. 1. Power to join any interested party: Any board member or the ALJ may join as a party applicant or as a party defendant, any person, firm or corporation, that appears to have an interest in the matter before the Board. 2. Stipulation at hearing: The parties may stipulate to facts that are not in dispute. The stipulation may be in writing or may be made orally by reading the stipulation into the record at the hearing. The stipulation is binding upon the parties unless the Board or the ALJ grants permission to withdraw from the stipulation. The Board or the ALJ may set aside any stipulation. 3. Settlements and consent orders: At any time before or after formal disciplinary proceedings have been instituted against a registrant, the registrant may submit to the Board an offer of conditional settlement to avoid formal disciplinary proceedings by the Board. In the offer of conditional settlement, the registrant shall agree to take specific remedial steps such as enrolling in CPE courses, limiting the scope of the registrant’s practice, accepting limitation on the filing of public reports, and submitting the registrant’s work product for peer review. If the Board determines that the proposed conditional settlement will protect the public safety and welfare and is more likely to rehabilitate or educate the registrant than formal disciplinary action under A.R.S. § 32-741, the Board may accept the offer and enter an order that incorporates the registrant’s proposed conditional settlement and to which the registrant consents. A consent order issued under this subsection shall provide that, upon successful compliance by the registrant with all provisions of the order, the disciplinary proceedings shall be terminated and any notice of hearing previously issued shall be vacated. The consent order shall further provide that, upon failure of the registrant to comply with all provisions of the order, or upon the discovery of material facts unknown to the Board at the time the Board issued the order, formal disciplinary proceedings against the registrant may be instituted or resumed. The consent order additionally may provide that, upon failure of the registrant to comply with all provisions of the order, the Board may immediately and summarily suspend the registrant’s certificate for not more than one year. Within 30 days after the summary suspension, the registrant may request a hearing solely concerning the issue of compliance with the consent order. 4. Decisions and orders: The Board shall make all decisions and orders by a majority vote of the members considering the case. The Board shall issue a final written decision in a contested case or state the decision on the record. The decision shall state separately the findings of fact and conclusions of law on which the decision is based, and the Board’s order to implement the decision. All written decisions and orders of the Board shall be signed by the 25-2 June 30, 2025 Arizona TITLE 4. PROFESSIONS CHAPTER 1. BOARD President or Secretary of the Board. When the Board suspends or revokes the certificate of a registrant, the Board certifi- may order the registrant to return the registrant’s cate within 30 days after receipt of the order. The Board shall serve each party, each attorney of record, and the Attorney General with a copy of each decision or order of the Board, as provided in R4-1-117. B. ALJ: In hearings conducted by the OAH, the ALJ shall provide the Board with written findings of fact, conclusions of law, and a recommended order within 20 days after the conclusion of the hearing or as otherwise provided by A.R.S. Title 41, Chapter 6, Article 10. The Board’s decision approving or modifying the ALJ’s recommendations is the final decision of the Board, subject to the filing of a motion for rehearing or review as provided in subsection (C). C. Rehearing or Review: Any party aggrieved by a decision of the Board may file with the Board a written motion for rehearspec- ing or review within 30 days after service of the decision ifying the particular grounds for the motion. The Attorney General may file a response to the motion for rehearing within 15 days after service of the motion. The Board may require the filing of written briefs upon issues raised in the motion for rehearing or review and provide for oral argument. Upon review of the documents submitted, the Board may modify the decision or vacate it and grant a rehearing for any of the following causes materially affecting a party’s rights: 1. Irregularity in the administrative proceedings or any order or abuse of discretion, that deprived a party of a fair hearing; 2. Misconduct of the Board or the ALJ; 3. Accident or surprise that could not have been prevented by ordinary prudence; 4. Newly discovered material evidence, that could not with reasonable diligence have been discovered and produced at the original hearing; 5. Excessive or insufficient penalties; 6. Error in the admission or rejection of evidence or other errors of law occurring at the administrative hearing, or during the progress of the proceeding; or 7. That the findings of fact or decision is not justified by the evidence or is contrary to law. Historical Note Former Rules 5A, 5B, 5C; Amended effective January 3, 1977 (Supp. 77-1). Amended effective February 22, 1978 (Supp. 78-1). Former Section R4-1-14 renumbered as Section R4-1-114 without change effective July 1, 1983 (Supp. 83-4). Amended effective December 6, 1995 (Supp. 95-4). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 20 A.A.R. 520, effective February 4, 2014 (Supp. 14-1). R4-1-115. Accounting and Auditing and Tax Advisory Committees A. The Board may appoint advisory committees concerning accounting reports, taxation and other areas of public accounting as the Board deems appropriate. The committees shall evaluate investigation files referred by the Board, hold voluntary informal interviews and make advisory recommendations disposi- to the Board concerning settlement, dismissal or other tion of the reviewed matter. B. The Board, in its discretion, may accept, reject, or modify the recommendation of the advisory committee. June 30, 2025 Supp. Administrative Code 4 A.A.C. 1 AND OCCUPATIONS OF ACCOUNTANCY Historical Note Adopted effective July 1, 1983 (Supp. 83-4). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 20 A.A.R. 520, effective February 4, 2014 (Supp. 14-1). R4-1-115.01. Law Review Advisory Committee A. The Board may appoint an advisory committee to assist in the evaluation of statutory and regulatory provisions. The committee shall make advisory recommendations to the Board. B. The Board, in its discretion, may accept, reject, or modify the recommendations of the advisory committee. Historical Note Adopted effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at , effective February 4, 2014 (Supp. 14-1). R4-1-115.02. Continuing Professional Education Advisory Committee A. The Board may appoint an advisory committee to assist in the recom- evaluation of CPE. The committee shall make advisory mendations to the Board concerning the following: 1. CPE programs; 2. A registrant’s satisfaction of CPE requirements; and 3. A registrant’s compliance with disciplinary orders requiring CPE. B. The Board, in its discretion, may accept, reject, or modify the recommendations of the advisory committee. Historical Note Adopted effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at , effective February 4, 2014 (Supp. 14-1). R4-1-115.03. Peer Review Oversight Advisory Committee A. The Board may appoint an advisory committee to: 1. Make advisory recommendations to the Board concerning peer review, and 2. Monitor the peer review program and report to the Board on its effectiveness. B. The Board may accept, reject, or modify recommendations of the Peer Review Oversight Advisory Committee. Historical Note New Section made by final rulemaking at 10 A.A.R. 4352, effective December 4, 2004 (04-4). Amended by final rulemaking at , effective February 4, 2014 (Supp. 14-1). 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). R4-1-115.04. Certification Advisory Committee A. The Board may appoint an advisory committee to assist in the evaluation of applicants for the Uniform Certified Public Accountant Examination and for certified public accountant. The committee shall review applications, transcripts, and related materials, and make advisory recommendations to the Board concerning the qualifications of applicants for the Unicertifi- form Certified Public Accountant Examination and for cation of certified public accountants. B. The Board, in its discretion, may accept, reject, or modify the advisory recommendation in determining the qualifications of applicants. 25-2 Page 5 4 A.A.C. 1 Arizona TITLE 4. PROFESSIONS CHAPTER 1. BOARD Historical Note New Section R4-1-115.04 renumbered from R4-1-116 and amended by final rulemaking, effective February 4, 2014 (Supp. 14-1). R4-1-116. Renumbered Historical Note Adopted effective July 1, 1983 (Supp. 83-4). Amended effective November 20, 1998 (Supp. 98-4). Section R4-1- 116 renumbered to R4-1-115.04 by final rulemaking at 20 A.A.R. 520, effective February 4, 2014 (Supp. 14-1). R4-1-117. Procedure: Witnesses; Service A. Pleadings; depositions; briefs; and related documents. A party shall print or type all pleadings, depositions, briefs, and related documents and use only one side of the paper. B. Witness’ depositions. If a party wants to take the oral deposition of a witness residing outside the state, the party shall file with the Board a petition for permission to take the deposition stating the name and address of the witness and describing in detail the nature and substance of the testimony expected to be given by the witness. The petition may be denied if the testimony of the witness is not relevant and material. If the petition is granted, the party may proceed to take the deposition of the witness by complying with the Arizona Rules of Civil Procedure. The party applying to the Board for permission to take a deposition shall bear the expense of the deposition. C. Witness’ interrogatories. A party desiring to take the testimony of a witness residing outside the state by means of interrogatories may do so by serving the adverse party as in civil matters and by filing with the Board a copy of the interrogatories and a statement showing the name and address of the witness. The adverse party may file in duplicate cross-interrogatories with a copy of the statement within 10 days following service on the adverse party. A party that objects to the form of an interrogaobjec- tory or cross-interrogatory may file a statement of the tion with the Board within five days after service of the interrogatories or cross-interrogatories and may suggest to the cross-interroga- Board any amendment to an interrogatory or tory. The Board may amend, add, or strike out an interrogatory or cross-interrogatory when the Board determines it is proper to do so. 1. Notwithstanding the fact that a party may petition for permission to take the oral deposition of a witness, the Board may require that the information be provided through written interrogatories and vice versa. 2. A party shall provide a copy of answers to the interrogatories to the Board within 45 days after the interrogatories are answered. D. Subpoenas. The Board officer presiding at a hearing may authorize subpoenas for the attendance of witnesses and for the production of books, records, documents, and other evidence, and shall administer oaths. A party desiring the Board to issue a subpoena for the production of evidence, documents or to compel the appearance of a witness at a hearing shall apply for the subpoena in writing stating the substance of the witness’s testimony. If the testimony appears to be relevant and material, the Board shall issue the subpoena. Affixing the seal of the Board and the signature of a Board officer is sufficient to show that the subpoena is genuine. The party applying for the subpoena shall bear the expense of service. E. Service. 1. Service of any decision, order, subpoena, notice, or other document may be made personally in the same manner as a summons served in a civil action. If a document is Supp. Administrative Code AND OCCUPATIONS OF ACCOUNTANCY served personally, service is deemed complete at the time of delivery. 2. Except as provided in subsection (E)(3), service of any document may also be made by: a. Personal service. b. By enclosing a copy of the document in a sealed envelope and depositing the envelope in the United States mail, with first-class postage prepaid, addressed to the party, at the address last provided to the Board. i. Service by mail is deemed complete when the document to be served is deposited in the United States mail. If the distance between the place of mailing and the place of address is com- more than 100 miles, service is deemed plete one day after the deposit of the document for each 100 miles to a maximum of six days after the date of mailing. ii. In computing time, the date of mailing is not counted. All intermediate Sundays and holi- Sun- days are counted. If the last day falls on a day or holiday, that day is not counted and service is considered completed on the next business day. c. By attaching the document to an email and sending it to the email address last provided to the Board. 3. The Board shall mail each notice of hearing and final decision by certified mail to the last known address reflected in the records of the Board. 4. Service on attorney. Service on an attorney who has appeared for a party constitutes service on the party. 5. Proof of service. A party shall demonstrate proof of service by filing an affidavit, as provided by law, proof of mailing by certified mail, or an affidavit of first-class mailing. Historical Note Former Rules 3A, 3B, 3C, 3D, 4A, 4B, 4C, 4D; Amended effective January 3, 1977 (Supp. 77-1). Former Section R4-1-15 renumbered as Section R4-1-117 without change effective July 1, 1983 (Supp. 83-4). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at , effective February 4, 2014 (Supp. 14-1). Amended by final rulemaking at 27 A.A.R. 921, effective August 1, 2021 (Supp. 21-2).