Arizona § 32-723 - Uniform certified public accountant examination; qualifications
Full text of Arizona Arizona Revised Statutes § 32-723 — Uniform certified public accountant examination; qualifications, with citation guidance and answers to common questions.
§ 32-723. Uniform certified public accountant examination; qualifications
A. A person shall not be permitted to take the uniform certified public accountant examination unless the person presents satisfactory evidence that the person has successfully obtained a baccalaureate degree or a higher degree from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution. The evidence must show both of the following:
1. At least twenty-four semester hours of nonduplicative accounting courses of which twelve semester hours are upper-level courses.
2. At least eighteen semester hours in related courses.
B. The board may contract with a public or private entity for the administration of the examination. The examination may be conducted under a uniform examination system.
C. Within a reasonable time after the examination the board or its contracted agent shall notify each candidate of the candidate's grade. Any candidate may request a grade review or an appeal by submitting a uniform certified public accountant examination score review or appeal form to the board or the board's contracted agent.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 32-723
What does Arizona Revised Statutes § 32-723 cover?
Section 32-723 ("Uniform certified public accountant examination; qualifications") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 32-723?
A common citation format is "Arizona Revised Statutes § 32-723" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 32-723 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.