Forming a corporation or nonprofit in Arizona isn't the end of your paperwork journey. You'll need to submit an annual report and a separate Certificate of Disclosure each year, as required by the Arizona Corporation Commission (ACC).
This filing keeps your entity's address, statutory agent, and leadership details current in state records. Staying current keeps you in good standing, which banks, vendors, and regulators check regularly.
Corporations and nonprofits must file annual reports with the ACC. The ACC uses this filing to verify who owns and manages your entity, where to send official notices, and whether your company remains active.
Entities required to file with the ACC:
Entities exempt from ACC annual reports:
The ACC accepts submissions from business owners, officers, directors, or partners. Discern's registered agent service can file on your behalf, as can attorneys, accountants, or authorized compliance services.
Access the ACC's filing portal at the Arizona Business Center. The ACC has migrated from the former eCorp portal to the Arizona Business Center; if you previously used eCorp, you will need to create a new account.
Log in with your email and password (or create an account), navigate to the annual report filing option, and search for your business by name. Review and update your business details, addresses, and director or officer names. The ACC accepts Visa, MasterCard, and American Express for online transactions. Save your confirmation when finished.
Paper and in-person options are also available. Mail completed forms with payment to the Arizona Corporation Commission. For LLPs and LLLPs, filing by mail or in person is required, and those entities file with the Arizona Secretary of State, not the ACC.
As of June 16, 2025, the ACC requires two forms of identification for in-person filings. Anyone submitting documents on your behalf must carry dual identification, per the ACC's anti-fraud policy.
Arizona keeps its calendar simple on paper but requires careful tracking in practice. The ACC expects corporations to track their own due dates and does not routinely send reminder notices. Verify your due date through the Arizona Business Center portal or by calling ACC Customer Service at 602-542-3026.
Arizona's fees vary by entity type and filing method. Per the ACC Corporation Fee Schedule, current base rates are:
Expedited processing for annual reports adds a $35 fee to the base rate, per the ACC's accelerated services. Accelerated options generally require online, fax, or in-person submission; confirm current availability and cut-off times on the ACC's accelerated services page before relying on a specific tier.
Standard processing for annual reports takes approximately 1-3 business days, per ACC document processing times.
Every entity must provide its exact legal name on record, ACC file number, current principal office address, and the full name and physical Arizona address of its statutory agent. The form then branches by entity type:
Arizona also requires a Certificate of Disclosure with every filing. Per ACC Form C003, disclosure obligations apply to officers, directors, trustees, incorporators, and shareholders holding more than 10% of issued and outstanding shares. You must confirm whether the entity or its principals have faced felony convictions in the preceding five years (covering securities violations, consumer fraud, antitrust violations, fraud, misrepresentation, theft, or restraint of trade) or any bankruptcy or receivership history.
Affirmative answers require supplemental forms: Form C004 for felony disclosures and Form C005 for bankruptcy or receivership. Failing to include the required attachment results in outright rejection.
The ACC's online portal accepts electronic signatures from authorized officers or directors. Paper reports require wet ink.
Missing Arizona's annual report deadline triggers escalating penalties that can grow into serious legal and financial problems. Per ARS § 10-1622, the ACC assesses a mandatory penalty of 20% per month (or fraction of a month) on unpaid annual report fees, which works out to $9.00 per month at the current $45 fee level.
Beyond penalties, per ARS § 10-1421, dissolution proceedings may begin as early as 60 days after the due date. Your corporate name is released for others to claim six months after the effective dissolution date. The ACC can also trigger administrative dissolution for failure to maintain a valid statutory agent or a valid known place of business, so compliance programs must monitor all three triggers.
Reinstatement is possible but costly. Per ARS § 10-1422, you must file every overdue report, pay all accumulated late fees, and add a $100 reinstatement fee ($135 expedited). The ACC allows reinstatement for up to six years after dissolution.
Arizona's mixed filing calendar creates a real tracking challenge: corporations and nonprofits follow individual anniversary deadlines, while partnerships face a hard April 30 cutoff with a significantly higher fee for late filing. Managing multiple entities makes it easy to miss a date and trigger the ACC's 20% monthly penalty.
Discern handles this automatically, calculating each entity's correct due date, sending reminders before deadlines arrive, and pre-filling forms with your existing director, officer, and statutory agent information before filing directly with the Arizona Corporation Commission.
Book a Discern demo to see how Discern simplifies Arizona compliance across your entire entity portfolio.
Can I file my annual report early?
Yes. You can submit a corporation or nonprofit report up to six months before the anniversary date shown in the ACC's system. Early filing is logged for the current year only, so next year's deadline stays the same.
Can I request more time?
Yes. File an Annual Report Extension Request using Form C002 before your original due date. This extends the deadline up to six months, but you must pay the annual registration fee at the time of the request. Note that obtaining an extension does not stop penalty accrual; the 20% monthly penalty continues from the original due date, per the ACC's extension instructions. The extension only prevents administrative dissolution proceedings if you file within the new window.
What if I spot an error after submitting?
File a separate amendment through the ACC's online portal to correct directors, addresses, or share data. The ACC treats amendments as stand-alone filings, so you'll pay the normal amendment fee and reference the original report number.
How long does processing take?
Standard processing takes about 1-3 business days, per current ACC stated processing times. Expedited processing is available for an additional $35. For faster options, check the ACC's accelerated services page for current availability and submission cut-off times.
How do I get a Certificate of Good Standing?
After your report processes, log into the ACC's online portal, select the option to order documents, and request a Certificate of Good Standing. The system verifies that all reports are current and no fees are outstanding, then generates a downloadable PDF for a fee.