Ariz. Admin. Code § R4-1-455.01 - Professional Conduct: Definitions; Interpretations

A. Interpretation of definitions: All terms defined in A.R.S. § 32-701 et seq. shall be construed, to the extent possible, to be consistent with corresponding definitions in the professional standards adopted in R4-1-455. The foregoing notwithstanding, for purposes of R4-1-455 and the professional standards adopted therein

1. The term "practice of public accounting" shall be defined as set forth in A.R.S. § 32-701 ; and

2. references to "member" shall be to "registrant" as defined in A.R.S. § 32-701.

Notes

Ariz. Admin. Code § R4-1-455.01

Section R4-1-455.01 renumbered from R4-1-455(B) and amended effective April 22, 1992 (Supp. 92-2). Amended effective November 20, 1998 (Supp. 98-4). Amended by final rulemaking at 20 A.A.R. 520, effective 2/4/2014. Amended by final rulemaking at 23 A.A.R. 3246, effective 1/1/2018. Amended by final rulemaking at 26 A.A.R. 339, effective 4/5/2020.