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Reinstatement

CPA-Inactive Certificate

Only individuals whose CPA-Inactive certificate lapsed on or after July 1, 2001, may reinstate a CPA-Inactive certificate. To reinstate your expired CPA-Inactive certificate, you need to:

  1. Complete four hours of Continuing Professional Education (CPE) in Board approved ethics and regulations within the six-months before you submit your application.
  2. Submit a complete application with the fee and CPE documentation.

To reinstate a suspended or revoked CPA-Inactive certificate, you must also:

  1. Provide reasons why the Board should reinstate your CPA-Inactive certificate
  2. Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your CPA-Inactive certificate

The Board may ask for additional information.

You may not use the title CPA-Inactive until your name is posted on the Board's Licensee Search.

CPA License

To reinstate your expired CPA license, you need to:

  1. Complete 120 hours of continuing professional education (CPE) within the 36 months before you submit your application:
  2. Submit a complete application with the fee and CPE documentation

To reinstate a suspended or revoked license, you must also:

  1. Provide reasons why the Board should reinstate your license
  2. Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your license

The Board may ask for additional information.

You may not use the title CPA until your name is posted on the Board's Licensee Search.

Resident Nonlicensee Firm Owner Registration

To reinstate your expired resident nonlicensee firm owner registration, you need to:

  1. Complete four hours of continuing professional education (CPE) in Board approved ethics and regulations within the six-months before you submit your application.
  2. Submit a complete application with the fee and CPE documentation

To reinstate a suspended or revoked resident nonlicensee firm owner registration, you must also:

  1. Provide reasons why the Board should reinstate your resident nonlicensee firm owner registration
  2. Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your resident nonlicensee firm owner registration

The Board may ask for additional information.

You may not hold ownership in a licensed CPA firm until your name is posted on the Board's Licensee Search