How to File the Arizona Certificate of Disclosure (Form C003)

Arizona’s Certificate of Disclosure is ACC form C003, a sworn statement every for-profit and nonprofit corporation must file with the Arizona Corporation Commission — first with its articles of incorporation, then every year with its annual report. The form asks whether any officer, director, trustee, incorporator, or major shareholder has certain felony convictions, court orders, or ties to another corporation’s bankruptcy in the past five years. There is no separate filing fee when it accompanies the articles or annual report, but the Commission will reject it on the spot if an attachment or signature is missing.¹

Who Has to File

Every domestic corporation formed in Arizona and every foreign corporation authorized to do business in the state must file. For-profit corporations file under A.R.S. § 10-202; nonprofit corporations file under A.R.S. § 10-3202. The ACC’s instructions put it plainly: “All corporations must submit a Certificate of Disclosure.”¹

Limited liability companies do not file this form. If you operate an LLC rather than a corporation, you can skip it entirely.²

When It’s Due

There are two routine filing moments and one you can miss if you aren’t watching for it.

With your articles of incorporation. A COD must accompany the articles when you form an Arizona corporation or register a foreign one here. The ACC will not process the articles without it.³
With every annual report. A.R.S. § 10-1622 requires the annual report to include “a certificate of disclosure containing the information set forth in section 10-202, subsection D.” The report is due in the anniversary month assigned by the Commission.⁴
Within 60 days of a new leader joining. If a new officer, director, or 10-percent-or-greater shareholder joins the corporation within 60 days after you deliver the initial articles, you must file a supplemental disclosure covering that person.³

The form itself must be dated within 30 days of delivery to the Commission. Sign it too early and you’ll have to re-execute it.³

What You’re Being Asked

The COD covers two categories of background about the people running or holding significant stakes in your corporation. The lookback period is five years before the date you sign.

Felony Convictions and Court Orders

For all officers, directors, trustees, incorporators, and anyone holding 10 percent or more of the corporation’s outstanding shares or other proprietary interest, you must disclose:³

Any felony conviction, in any state or federal court within the past five years, involving a securities transaction, consumer fraud, or antitrust violation.
Any felony conviction within the past five years whose essential elements consisted of fraud, misrepresentation, theft by false pretenses, or restraint of trade.
Any injunction, judgment, or permanent court order entered within the past five years involving violations of securities registration or fraud provisions, consumer fraud laws, or antitrust laws.

A “Yes” on any of these requires the Felony/Judgment Attachment (ACC form C004). That attachment calls for the person’s full name, prior names and aliases, home addresses for the past five years, date and place of birth, a description of the conviction or court action, and the case number.¹

Bankruptcy or Receivership of Another Corporation

For officers, directors, trustees, incorporators, and anyone holding 20 percent or more of the corporation’s shares or membership interest, you must disclose whether any of them served in a leadership role or held a 20-percent-or-greater stake in another corporation that went through bankruptcy or receivership.³ Watch the threshold: 20 percent for the bankruptcy question, 10 percent for the felony and court-order questions.

A “Yes” here requires the Bankruptcy Attachment (ACC form C005), listing the name and address of each corporation involved, the state where it was incorporated and did business, and its dates of operation. The question concerns other corporations’ bankruptcies, not any individual’s personal bankruptcy.¹

Filling Out Form C003

Use the ACC’s official form. Custom or third-party versions are not accepted. Download the current C003 from the Arizona Corporation Commission website or the Arizona Business Center portal.

Item 1. Enter the corporation’s exact legal name as it appears in ACC records, with correct spelling, punctuation, and corporate identifier (Inc., Incorporated, Corp., and so on).
Item 2. Check “Yes” or “No” for each of the three disclosure questions (2.1, 2.2, 2.3). Every question needs a response. Any “Yes” requires an attached C004.
Item 3. Check “Yes” or “No” on the bankruptcy question. A “Yes” requires an attached C005.
Signature block. The form is sworn under penalty of law. Check the “I accept” box, sign, print the signer’s name, enter the date, and check the box indicating the signer’s capacity — incorporator, officer, director, or trustee.¹

Two things get a COD bounced immediately: a “Yes” answer with no C004 or C005 attached, and a signature block with the wrong signer or no capacity indicated. Every submission also needs a Cover Sheet. On an initial filing, the COD rides behind the articles of incorporation and cover sheet in a single package; on an annual filing, it rides with the annual report.

Where to Submit It

As of January 12, 2026, the ACC’s online filing portal is the Arizona Business Center, which replaced the former eCorp system. You can file electronically at arizonabusinesscenter.azcc.gov.⁵

To file on paper, mail or deliver to either ACC office:

Phoenix: 1300 W. Washington Street, Phoenix, AZ 85007
Tucson: 400 W. Congress Street, Tucson, AZ 85701⁶

For questions, call (602) 542-3026 or email answers@azcc.gov.⁵

Fees and Processing Time

There is no separate fee for the Certificate of Disclosure when it rides with your articles or annual report. You pay only for the underlying document.¹ For reference, the annual report fee for a for-profit corporation is $45, articles of incorporation for a for-profit corporation cost $60, and articles of incorporation for a nonprofit cost $40.⁷

As of late 2025, the ACC was processing new online corporation filings in two to four business days and annual reports in one to three business days. Paper filings submitted by mail take longer — roughly nine to twelve business days for new filings.⁸

If you need faster turnaround, the ACC offers accelerated services at three tiers:⁹

Next-day service, $100. Submit by 5:00 p.m. and the document is processed by 5:00 p.m. the next business day.
Same-day service, $200. Submit by 10:00 a.m. and the document is processed by 5:00 p.m. that day.
Two-hour service, $400. Submit by 3:00 p.m. and the document is processed within two hours.

What Happens If You Don’t File

Skipping the COD does more than create a paperwork headache. The ACC will reject articles of incorporation submitted without one, which means the corporation never legally forms. For existing corporations, failing to deliver the annual report — and the COD it must contain — can lead to administrative dissolution.

A dissolved corporation loses the ability to bring lawsuits or defend claims until it is reinstated. Contracts entered into during the dissolution period can be challenged, and officers or directors who keep doing business in the dissolved entity’s name risk personal liability for obligations incurred after dissolution. Reinstatement is possible under Arizona law but requires filing all delinquent reports, paying back fees, and potentially a reinstatement fee. Keeping the COD current alongside your annual report is far cheaper than digging out of a dissolution.

False Information on the Form

The COD is signed under penalty of law. Every signer declares the contents are true, and the ACC treats a false filing seriously. Knowingly providing false information can result in criminal charges and can serve as grounds for revoking the corporation’s authority to do business in Arizona. If a leadership change brings someone with a disclosable history into the corporation, update the record. An honest disclosure almost always carries a smaller risk than a false one.

1
Arizona Corporation Commission. Instructions C003i – Certificate of Disclosure
2
Arizona Legislature. Arizona Code 29-3201 – Formation of Limited Liability Company; Articles of Organization
3
Arizona Legislature. Arizona Code 10-202 – Articles of Incorporation; Violation; Classification
4
Arizona Legislature. Arizona Code 10-1622 – Annual Report
5
Arizona Corporation Commission. ACC Debuts New Online Business Filing Portal – Arizona Business Center
6
Arizona Corporation Commission. Contact
7
Arizona Corporation Commission. Fee Schedule – Corporations
8
Arizona Corporation Commission. Corporations Division Document Processing Times
9
Arizona Corporation Commission. Accelerated Services