Family Limited Partnership state return

[KTDST]

I have a new client me. She has a family-limited partnership with six rentals in it. Five rentals in WA and 1 in AZ. For years she used a large firm in WA state to do her partnership return... Now she came to me. She is a full-time OR resident. The previous CPA firm always prepared ONLY FEDERAL partnership return...no AZ. She sold the AZ rental in 2021. That was a mobile home in an RV park.. she was paying rent for a spot. So, why did the previous CPA firm never file an AZ partnership return.. only FED? Is there some exclusion for FLPs? What should I do in this case?

[sjrcpa]

"So, why did the previous CPA firm never file an AZ partnership return.. only FED?" Who knows? Ignorance, negligence. They deemed it de minimis.

Is there some exclusion for FLPs?  No

What should I do in this case? File  this return correctly. Advise client of the error for prior years.