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Auditing Division

The Department’s Auditors are tasked with ensuring Broker compliance with the Arizona Revised Statutes (A.R.S.), Title 32, Chapter 20, et al, and the Commissioner’s Rules [Arizona Administrative Code (A.A.C.) Title 4, Chapter 28, et al] through the performance of random Broker Audits. While education is not the primary purpose of a Department Audit, the Audit Report and Auditing staff provides information to Brokers to assist the Brokers in coming into compliance with the applicable statutes and rules whenever possible.

During a Department Audit, the Auditing staff will review but are not limited to reviewing:

  1. Signage and license display
      A.R.S. §32-2126.B
      A.R.S. § 32-2127.B
      A.R.S. § 32-2128
  2. Employee files
      A.R.S. § 32-2151.01
  3. Broker’s operating and/or commission account
      A.R.S. §32.2155
      A.R.S. § 32-2163.A & B
  4. Broker’s Policy and Procedure Manual
  5. Delegations of Authority for Broker duties and Broker Temporary Absences
      A.R.S. § 32-2151.01.G
      A.R.S. § 32-2127.D
  6. Sales, Listing, Leasing and/or Property Management Logs
      A.R.S. § 32-2151.01.E
      A.R.S. § 32-2175.E
  7. Sales files for completeness and timely documented broker review
      A.R.S. § 32-2151.01
  8. Transactions in which licensees acted as a principal
  9. Property Management Agreements
      A.R.S. § 32-2173
  10. Broker Trust bank accounts, including bank statements and monthly trust account reconciliations
      A.R.S. § 32-2151
  11. Client and Tenant Ledgers, Liability Balances and Monthly Reports
      A.R.S. § 32-2175.C
  12. Checkbook register (receipts and disbursement journal)
      A.R.S. § 32-2151.A.2
  13. Trust Account signature cards
      A.R.S. §32-2174

To contact the Auditing Division, click here.