Arizona HB 2465: search warrants; procedures; notifications

Bill Text

HB2465 - 572R - I Ver 

 REFERENCE TITLE: citizenship status; licensure; documentation

 State of Arizona

 House of Representatives

 Fifty-seventh Legislature

 Second Regular Session

 2026

 HB 2465

 Introduced by 

 Representatives 
 Sandoval: Abeytia, Aguilar, Austin, Blattman, Connolly, Contreras L, 
 Contreras P, Crews, Garcia, Liguori, Luna-N�jera, M�rquez, Mathis, Peshlakai, 
 Simacek, Stahl Hamilton, Tsosie, Villegas;� Senators Alston, Epstein, 
 Gabald�n, Kuby, Ortiz, Sundareshan

AN 
ACT

amending section 32-721, Arizona Revised 
Statutes; repealing section 41-1080, Arizona Revised Statutes; amending 
title 41, chapter 6, article 7.2, Arizona Revised Statutes, by adding a new 
section 41-1080; relating to licensing requirements.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 32-721, Arizona Revised 
Statutes, is amended to read:

START_STATUTE32-721. Certified public accountants; qualifications

A. The board shall issue a certificate of certified 
public accountant to any individual who complies with all of the following:

1. Meets the requirements of section 
41-1080.

2. 1. Is 
at least eighteen years of age.

3. 2. Has 
not engaged in any conduct that would constitute grounds for revocation or 
suspension of a certificate or other disciplinary action pursuant to section 32-741.

4. 3. Meets 
the requirements of subsection B, C or D of this section.

B. If the applicant passes the uniform 
certified public accountant examination and has never been certified, 
registered or licensed as a certified public accountant in this state or 
another jurisdiction, the applicant must comply with both of the following:

1. Have had at least two thousand hours 
of paid or unpaid experience, either before or after passing all sections of 
the uniform certified public accountant examination, that has exposed the 
applicant to and provided the applicant with experience in the practice of 
accounting.� The applicant's experience must be sufficient to demonstrate the 
applicant's ability for critical inquiry and analysis of financial accounting 
information, including balance sheets, income statements, cash flow statements 
or tax returns and the applicant's ability to communicate, either orally or in 
writing, on the results of an inquiry or analysis of that information to an 
employer, client or third party.

2. Present satisfactory evidence that the 
person has successfully obtained a baccalaureate degree or higher degree from 
an accredited institution or a college or university that maintains standards 
comparable to those of an accredited institution and that the applicant has 
completed at least one hundred fifty semester hours of education of which:

(a) At least thirty-six semester 
hours are nonduplicative accounting courses of which at least thirty semester 
hours are upper-level courses.

(b) At least thirty semester hours are 
related courses.

C. If the applicant passes the uniform 
certified public accountant examination or the international qualification 
examination and has a certificate, registration or license to practice as a 
certified public accountant in another jurisdiction and the applicant has never 
had a certificate issued by the board expire or be relinquished or revoked, at 
least one of the following shall apply:

1. The certificate, registration or 
license is issued by a jurisdiction whose requirements are determined by the 
board to be substantially equivalent to the requirements prescribed in 
subsection B of this section.

2. The applicant has a baccalaureate 
degree or its equivalent or a higher degree from an accredited institution or a 
college or university that maintains standards comparable to those of an 
accredited institution and either of the following applies:

(a) The applicant has been employed as a 
certified public accountant in the practice of accounting for at least three 
years and has completed at least one hundred fifty semester hours of education 
that includes both of the following:

(i) At least twenty-four semester 
hours of nonduplicative accounting courses, of which twelve semester hours are 
upper-level courses.

(ii) At least eighteen semester hours in 
related courses.

(b) The applicant has been employed as a 
certified public accountant in the practice of accounting for at least five of 
the ten preceding years and has completed both of the following:

(i) At least twenty-four semester 
hours of nonduplicative accounting courses, of which twelve semester hours are 
upper-level courses.

(ii) At least eighteen semester hours in 
related courses.

3. The applicant has been employed as a 
certified public accountant in the practice of accounting for at least ten of 
the fifteen preceding years.

D. If an applicant passes the 
international uniform certified public accountant qualification examination of 
the American institute of certified public accountants, all of the following