The Arizona State Board of Accountancy is the governing entity for CPAs practicing in the state of Arizona. There are a number of rules and requirements for maintaining licensure in the state. In your discussion, refer to the Arizona Revised Statue 32-731. What does this statute require of Arizona CPAs and the business entity they own or operate under? Only summarize three or four main points of the statute so that your classmates may add something unique to the discussion. Participate in follow-up discussion by comparing the CPA licensure requirements posted by classmates to that of another state.