| |
|
Overlooking the White Mountains during sunset
|
|
These are frequently asked questions about reinstating your license after it has been
cancelled, expired, relinquished or revoked: |
|
| |
How do I apply for reinstatement?
Who qualifies for reinstatement?
What is good cause?
What if I want to reinstate my license after it was revoked?
If my license was revoked, how soon can I apply for reinstatement?
|
|
| |
|
|
How do I apply for reinstatement?
|
|
| |
There are two types of applications for reinstatement, depending on the reason why a
license is no longer active. Please read the
application instructions.
The application requires you to supply to the Board specific information regarding your
history since you were last licensed. In addition, it will lay out for you the requirement
of CPE to verify that you have maintained your professional education.
The CPE hour requirement is 80 hours for less than 2 years of dormancy, and 160 hours of
CPE for any period longer than 2 years. In addition, the CPE must meet the requirements of
A.A.C. R4-1-453, including sections (D)(4), (5) and (6).
Application for Reinstatement (from Cancellation or Suspension/Expiration for Non-renewal)
Application for Reinstatement (from Relinquishment or Revocation)
You'll be asked to attach the
CPE Form and the
Arizona Statement of Citizenship and Alien Status for State Public Benefits Form
|
top |
| |
|
|
Who qualifies for reinstatement?
|
|
| |
On application in writing, on completing all of the requirements prescribed by the board
and for good cause shown, the board may:
-
Issue a new certificate to a certified public accountant or a public accountant whose
certificate has been revoked.
-
Permit the reinstatement of anyone whose certificate has expired, has been canceled
or has been suspended.
-
Modify the suspension of any certificate to practice public accounting which has
been suspended.
-
Find that the probationary requirements have been fulfilled.
|
top |
| |
|
|
What is good cause?
|
|
| |
Good cause shown means that the person making application for reinstatement or reissuance shall
demonstrate through substantial evidence presented to the board that he is completely
rehabilitated with respect to the conduct which was the basis of the revocation or suspension
of his certificate or registration. Demonstration of rehabilitation shall include evidence:
-
That the person has not engaged in any conduct during the revocation, suspension,
expiration or cancellation period which, if licensed or registered during the period,
would have constituted basis for revocation or suspension pursuant to A.R.S. § section 32-741
or 32-742.
-
That, with respect to any criminal conviction which constituted any part of the basis
for the previous revocation or suspension, civil rights have been fully restored
pursuant to statute or other applicable recognized judicial or gubernatorial
order.
-
That restitution has been made as ordered by the board and that restitution has been
made as ordered by a court of competent jurisdiction as a result of the registrant's
violation of this chapter or rules adopted pursuant to this chapter.
-
Such other evidence of rehabilitation that the board deems appropriate.
|
top |
| |
|
|
What if I want to reinstate my license after it was revoked?
|
|
| |
Any person making application for issuance or reinstatement of a revoked certificate shall,
in addition to providing evidence of good cause, comply with all the existing qualifications
and requirements for initial certification for the practice of accounting by a certified
public accountant or by a public accountant. |
top |
| |
|
|
|
If my license was revoked, how soon can I apply for reinstatement?
|
|
| |
The board shall not issue or reinstate a certificate to a certified public accountant or
public accountant whose certificate has been revoked prior to the expiration of five years
from the effective date of revocation, except if the revocation is based only on A.R.S.
§ 32-741, subsection A, paragraph 1 or 2 and the criminal conviction is ultimately reversed
on appeal, the board shall enter an order vacating such revocation.
|
top |
| |
|