HB2465 citizenship status; licensure; documentation

Plain English Breakdown

The official text confirms the repeal and replacement of section 41-1080 regarding citizenship documentation.

HB2465: Changes to Licensing Rules for Accountants and Other Workers

This law stops state agencies from asking about citizenship when issuing licenses, allows tax ID numbers instead of Social Security Numbers, and updates the education rules needed to become a certified public accountant in Arizona.

What This Bill Does

Removes any rule that lets an agency ask for proof of citizenship or alien status during a license application.
Requires agencies to accept a federal tax identification number if they need a Social Security Number for licensing.
Updates the education and experience rules needed to get certified as a public accountant in Arizona.
Sets specific college course requirements, such as accounting classes and related subjects, for new accountants.
Creates different paths for applicants who already hold an accounting license from another state or country.

Who It Names or Affects

People applying to become certified public accountants in Arizona
Individuals seeking any business or service license issued by a state agency, department, board, or commission
State agencies and local governments that issue licenses

Terms To Know

Agency: Any state office, department, board, or city group that gives out permits to run a business or provide services.
License: An official permit, certificate, approval, registration, charter, or similar authorization needed by law to work in certain jobs or operate a business.
Federal Tax Identification Number: A number issued by the federal government for tax purposes that can be used instead of a Social Security Number on license forms.

Limits and Unknowns

The bill text does not state when these new rules will officially start.
The law defines what counts as an agency and a license but does not list every specific job covered under the citizenship rule change.
The document shows the bill passed both chambers, but it does not show if the governor has signed it into final law.

Official Summary Text

HB2465 - citizenship status; licensure; documentation

Current Bill Text

Read the full stored 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_STATUTE
32-721.

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
apply:

1. The applicant's country has a mutual
recognition agreement with the national association of state boards of
accountancy that has been adopted by the board.

2. The board recognizes that the applicant's
qualifications are substantially equivalent to the qualifications of certified
public accountants in the United States in the areas of education, examination
and experience.
END_STATUTE

Sec. 2.
Repeal

Section 41-1080, Arizona Revised
Statutes, is repealed.

Sec. 3. Title 41, chapter 6, article 7.2,
Arizona Revised Statutes, is amended by adding a new section 41-1080, to read:

START_STATUTE
41-1080.

Licensure; documentation; tax identification number; definitions

A. An agency may not require an
individual who is applying for a license to provide documentation of
citizenship or alien status.

B. If an agency requires an
individual's social security number for the purposes of applying for a license,
the agency shall accept the INDIVIDUAL'S federal tax identification number
instead of a social security number.

C. For the purposes of this section:

1. "Agency" means any
agency, department, board or commission of this state or any political
subdivision of this state that issues a license to operate a business in this
state or a license to an individual who provides a service to any person.

2. "License" means any
agency permit, certificate, approval, registration or charter or similar form
of authorization that is required by law and that an agency issues to operate a
business in this state or issues to an individual who provides a service to any
person and the license is necessary to perform that service.
END_STATUTE