Ariz. Rev. Stat. » Title 44
Arizona Revised Statutes

Ariz. Rev. Stat. § 44-2122 (2026)

Audit requirements

✓ current as of May 2026
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Unless exempted by the commission, an independent certified public accountant who audits the financial statements of an issuer in an audit required pursuant to this chapter shall include, in accordance with generally accepted auditing standards as modified or supplemented by the commission:

1. Procedures designed to provide reasonable assurance of detecting illegal acts that would have a direct and material effect on the determination of financial statement amounts.

2. Procedures designed to identify related party transactions that are material to the financial statements or otherwise require disclosure.

3. An evaluation of whether there is substantial doubt about the ability of the issuer to continue as a going concern during the next fiscal year.

Notes of Decisions
Cited in 2 cases, 1966–1973 · leading case: Nielson v. Flashberg, 419 P.2d 514 (Ariz. 1966).
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Nielson v. Flashberg, 419 P.2d 514 (Ariz. 1966). · cites it 2× “The inspection of the scales as provided for in A.R.S. § 44-2122 is for the purpose of protecting the public in ensuring that the certificate issued by a public weighmaster contains the correct weight.”
People ex rel. Nelson v. Superior Court, 514 P.2d 1042 (Ariz. Ct. App. 1973). · cites it 2× “§ 3-710 (G) (H) with reference to the Egg Inspector; A.R.S. § 3-280 with reference to non-complying fertilizer; A.”
Ariz. Rev. Stat. § 44-2122(B): 1 case
People ex rel. Nelson v. Superior Court, 514 P.2d 1042 (Ariz. Ct. App. 1973). “§ 3-710 (G) (H) with reference to the Egg Inspector; A.R.S. § 3-280 with reference to non-complying fertilizer; A.”
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