AZ SB1443

Eliminates the category of "public accountant" and replaces references with "certified public accountant" throughout Arizona's accountancy regulations.

Establishes new certificate statuses including inactive, retired, canceled, expired, relinquished, and revoked, with specific requirements and procedures for each status and pathways for reactivation or reinstatement.

Expands firm registration requirements to include sole proprietorships and business organizations with simple majority CPA ownership that either provide attest/compilation services or use the CPA designation in their firm name.

Adds "compilation services" to the definition of accounting services and creates a new CPA designation terminology replacing previous references to titles and abbreviations like "C.P.A." and "P.A."

Transfers provisions regarding revoked and relinquished certificates from article 3 to article 2 of the accountancy chapter and adds new section 32-732 consolidating reactivation and reinstatement procedures for all certificate statuses.