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Overlooking the White Mountains during sunset
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These are frequently asked questions about reinstating your license after it has been
cancelled, expired, relinquished or revoked. Please note that if you cancelled your
Arizona license and currently have an active license in another jurisdiction you may
qualify for certification by reciprocity pursuant to A.R.S. § 32-721(A) and (C). |
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| |
What are the requirements to reinstate my license?
How do I demonstrate rehabilitation if I am reinstating from a relinquished, revoked, or expired certificate?
How do I apply for reinstatement?
How is CPE prorated?
|
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| |
|
|
What are the requirements to reinstate my license?
|
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| |
It depends on the status of your license at the time of reinstatement. The following table
delineates the basic requirements of reinstatement pursuant to A.A.C. R4-1-453 and A.R.S.
§ 32-732 for reinstatement from cancelled, expired, relinquished, or revoked statuses.
|
Requirement
|
Cancelled
|
Expired
|
Relinquished
|
Revoked
|
|
Files an application for reinstatement
|
√
|
√
|
√
|
√
|
|
Pays a reinstatement application fee of $100
|
√
|
√
|
√
|
√
|
|
Submits proof of requisite continuing professional education requirement along
with certificates of completion that include the registrant's name, course
provider or sponsor, course title, credit hours, and date of completion.
However, if the Board or its Continuing Professional Education Advisory
Committee determines that a course outline is necessary to facilitate its
review, you may be asked to supplement your application with a course outline
for one or more courses.
|
√
|
√
|
√
|
√
|
|
Either: (a) affirm that you have not engaged in any conduct during the period of time
that the certificate was in canceled status that would constitute a reason to suspension
or revoked pursuant to A.R.S. § 32-741; or (b) the Board determines that good cause
exists for the conduct.
|
√
|
|
|
|
|
On Board approval of reinstatement, pay the registration
fee pursuant to A.R.S. § 32-729.
|
√
|
√
|
√
|
√
|
|
Demonstrates through substantial evidence complete rehabilitation
with respect to the conduct that was pending at the time of relinquishment
or revocation, or that occurred before or after the certificate expired.
|
|
√
|
√
|
√
|
If prescribed by the Board as part of a disciplinary order, evidence
from an accredited institution or a college or university that
maintains standards comparable to those of an accredited institution
that the individual has completed at least one hundred fifty semester
hours of education as follows:
(a) At least thirty-six semester hours are accounting courses of which
at least thirty semester hours are upper level courses.
(b) At least thirty semester hours are related courses.
|
|
|
√
|
√
|
|
If prescribed by the
Board as part of a disciplinary order, presents
evidence that the individual has retaken and passed the Uniform
Certified Public Accountant Examination.
|
|
|
√
|
√
|
|
Five year waiting period after the effective date of the disciplinary
order before application will be accepted by the Board.
|
|
|
|
√
|
|
top |
| |
|
|
How do I demonstrate rehabilitation if I am reinstating from a
relinquished, revoked, or expired certificate?
|
|
| |
Demonstration of rehabilitation shall include evidence of the following:
(a) The individual has not engaged in any conduct that, if the individual had been registered during the
period the conduct occurred, would have constituted a basis for revocation or suspension pursuant
to section A.R.S. § 32-741.
(b) With respect to any criminal conviction that constitutes any part of the
basis for the relinquishment or revocation, civil rights have been fully
restored pursuant to statute or an applicable recognized judicial or
gubernatorial order.
(c) The individual has addressed or redeemed any complaints, investigations
or any board order requirements that are pending or outstanding at the time
of expiration, relinquishment, or revocation.
(d) The individual has made restitution as ordered by the Board or by a court
of competent jurisdiction as a result of the individual’s violation of this
chapter or rules adopted pursuant to this chapter.
(e) Other evidence of rehabilitation that the board deems appropriate.
|
top |
| |
|
|
How do I apply for reinstatement?
|
|
| |
The application requires that you supply the Board specific information regarding your history since you were last licensed.
A.A.C. R4-1-453(E) requires that an applicant for reinstatement provide evidence of completed CPE which includes both course
outlines and certificates of completion that include registrant’s name, course provider or sponsor, course title, credit
hours, and date of completion. At the time of application, you are only required to submit certificates of completion.
However, if the Board or its Continuing Professional Education Advisory Committee determines that a course outline is
necessary to facilitate its review, you may be asked to supplement your application with a course outline for one or more
courses.
As a prerequisite to reinstatement, an applicant shall complete up to 160
hours of CPE during the four-year period immediately before the application
for reinstatement. For periods of less than four years, with the exception
of ethics, CPE may be prorated by quarter. Please see the FAQ regarding
How is CPE prorated for more information.
An applicant shall complete a minimum of 80 of the required hours in the
subject areas of accounting, auditing, taxation, business law, or
consulting services with a minimum of 32 hours in the subject areas of
accounting, auditing, or taxation.
An applicant shall complete a minimum of 32 of the required hours in a
classroom setting, through a live interactive webinar, or by acting as a
lecturer or discussion leader in a CPE program, including college courses.
An applicant shall complete CPE in the subject area of ethics.
- Four hours of ethics CPE shall be required if 1 – 24 months have passed since the last registration
due date for which CPE was completed.
- Eight hours of ethics CPE shall be required if 25 – 48 months have passed since the last registration
due date for which CPE was completed.
The hours required shall include a minimum of one hour of each of the following subjects. These subjects
shall be completed during the two-year period immediately preceding application for reinstatement.
- Arizona Board statutes and administrative rules; and
- Ethics related to the practice of accounting including the Code of
Professional Conduct of the American Institute of Certified Public
Accountants (AICPA)
You will need to complete the following forms as part of this process:
-
Application for Reinstatement Form
-
CPE Reporting Form
-
Arizona Statement of Citizenship and Alien Status for State Public Benefits Form
|
top |
| |
|
|
How is CPE prorated?
|
|
| |
The amount of CPE required for reinstatement is based on the number of months
prorated by quarter between your last registration due date in which you
completed CPE to the time of application for reinstatement. In determining
the number of months to prorate CPE, please include the last registration due
date month in which you completed CPE but exclude the month that you apply for
reinstatement. For example, if your last registration in which you completed
CPE was due in January 2012 and you are applying for reinstatement in June of
2013, you will have to show evidence of CPE for 17 months. If you need help to
determine when the date of your last registration was in which you completed
CPE, please contact the Board office.
The following are the prorated CPE requirements by method and subject.
|
CW*
|
Classroom or Live/Interactive Webinar
|
|
LL
|
CPE Lecturer or Discussion Leader
|
|
LL or P
|
CPE Lecturer or Discussion Leader or Publishing Books/Articles
|
|
P
|
Publishing Books/Articles
|
|
N
|
Nano Learning
|
|
A or T
|
Accounting/Auditing or Taxation
|
|
A, T, C or B
|
Accounting/Auditing, Taxation, Consulting Services, or Business Law
|
|
IC
|
Introductory Computer Related Course
|
|
E
|
Ethics
|
* Applicants who take CPE by the method code LL - CPE Lecturer or Discussion Leader will receive credit.
** See below: ETHICS CPE REQUIREMENTS.
ETHICS CPE REQUIREMENTS:
- 4 hours of ethics CPE shall be required if 1 – 24 months have passed since the last registration due
date for which CPE was completed. 8 hours of ethics CPE shall be required if 25 – 48 months have
passed since the last registration due date for which CPE was completed.
- The following two credits of ethics shall be completed during the two-year period immediately
preceding application for reinstatement:
- One hour of ethics related to Arizona Board statutes and administrative rules; and
- One hour of ethics related to the practice of accounting, including the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA).
|
Quarter
|
Months
|
|
CPE
|
|
Methods
|
|
Subjects
|
|
|
|
|
Hours
|
|
CW
|
LL
|
LL or P
|
P
|
N
|
|
A or T
|
A,T,C, or B
|
IC
|
E*
|
|
1
|
1
|
|
10
|
|
2.0
|
5.0
|
5.0
|
2.5
|
0.4
|
|
2.0
|
5.0
|
2.5
|
4.0
|
|
2
|
|
10
|
|
2.0
|
5.0
|
5.0
|
2.5
|
0.4
|
|
2.0
|
5.0
|
2.5
|
4.0
|
|
3
|
|
10
|
|
2.0
|
5.0
|
5.0
|
2.5
|
0.4
|
|
2.0
|
5.0
|
2.5
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2
|
4
|
|
20
|
|
4.0
|
10.0
|
10.0
|
5.0
|
1.0
|
|
4.0
|
10.0
|
5.0
|
4.0
|
|
5
|
|
20
|
|
4.0
|
10.0
|
10.0
|
5.0
|
1.0
|
|
4.0
|
10.0
|
5.0
|
4.0
|
|
6
|
|
20
|
|
4.0
|
10.0
|
10.0
|
5.0
|
1.0
|
|
4.0
|
10.0
|
5.0
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3
|
7
|
|
30
|
|
6.0
|
15.0
|
15.0
|
7.5
|
1.4
|
|
6.0
|
15.0
|
7.5
|
4.0
|
|
8
|
|
30
|
|
6.0
|
15.0
|
15.0
|
7.5
|
1.4
|
|
6.0
|
15.0
|
7.5
|
4.0
|
|
9
|
|
30
|
|
6.0
|
15.0
|
15.0
|
7.5
|
1.4
|
|
6.0
|
15.0
|
7.5
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4
|
10
|
|
40
|
|
8.0
|
20.0
|
20.0
|
10.0
|
2.0
|
|
8.0
|
20.0
|
10.0
|
4.0
|
|
11
|
|
40
|
|
8.0
|
20.0
|
20.0
|
10.0
|
2.0
|
|
8.0
|
20.0
|
10.0
|
4.0
|
|
12
|
|
40
|
|
8.0
|
20.0
|
20.0
|
10.0
|
2.0
|
|
8.0
|
20.0
|
10.0
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5
|
13
|
|
50
|
|
10.0
|
25.0
|
25.0
|
12.5
|
2.4
|
|
10.0
|
25.0
|
12.5
|
4.0
|
|
14
|
|
50
|
|
10.0
|
25.0
|
25.0
|
12.5
|
2.4
|
|
10.0
|
25.0
|
12.5
|
4.0
|
|
15
|
|
50
|
|
10.0
|
25.0
|
25.0
|
12.5
|
2.4
|
|
10.0
|
25.0
|
12.5
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6
|
16
|
|
60
|
|
12.0
|
30.0
|
30.0
|
15.0
|
3.0
|
|
12.0
|
30.0
|
15.0
|
4.0
|
|
17
|
|
60
|
|
12.0
|
30.0
|
30.0
|
15.0
|
3.0
|
|
12.0
|
30.0
|
15.0
|
4.0
|
|
18
|
|
60
|
|
12.0
|
30.0
|
30.0
|
15.0
|
3.0
|
|
12.0
|
30.0
|
15.0
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
7
|
19
|
|
70
|
|
14.0
|
35.0
|
35.0
|
17.5
|
3.4
|
|
14.0
|
35.0
|
17.5
|
4.0
|
|
20
|
|
70
|
|
14.0
|
35.0
|
35.0
|
17.5
|
3.4
|
|
14.0
|
35.0
|
17.5
|
4.0
|
|
21
|
|
70
|
|
14.0
|
35.0
|
35.0
|
17.5
|
3.4
|
|
14.0
|
35.0
|
17.5
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8
|
22
|
|
80
|
|
16.0
|
40.0
|
40.0
|
20.0
|
4.0
|
|
16.0
|
40.0
|
20.0
|
4.0
|
|
23
|
|
80
|
|
16.0
|
40.0
|
40.0
|
20.0
|
4.0
|
|
16.0
|
40.0
|
20.0
|
4.0
|
|
24
|
|
80
|
|
16.0
|
40.0
|
40.0
|
20.0
|
4.0
|
|
16.0
|
40.0
|
20.0
|
4.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9
|
25
|
|
90
|
|
18.0
|
45.0
|
45.0
|
22.5
|
4.4
|
|
18.0
|
45.0
|
22.5
|
8.0
|
|
26
|
|
90
|
|
18.0
|
45.0
|
45.0
|
22.5
|
4.4
|
|
18.0
|
45.0
|
22.5
|
8.0
|
|
27
|
|
90
|
|
18.0
|
45.0
|
45.0
|
22.5
|
4.4
|
|
18.0
|
45.0
|
22.5
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10
|
28
|
|
100
|
|
20.0
|
50.0
|
50.0
|
25.0
|
5.0
|
|
20.0
|
50.0
|
25.0
|
8.0
|
|
29
|
|
100
|
|
20.0
|
50.0
|
50.0
|
25.0
|
5.0
|
|
20.0
|
50.0
|
25.0
|
8.0
|
|
30
|
|
100
|
|
20.0
|
50.0
|
50.0
|
25.0
|
5.0
|
|
20.0
|
50.0
|
25.0
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11
|
31
|
|
110
|
|
22.0
|
55.0
|
55.0
|
27.5
|
5.4
|
|
22.0
|
55.0
|
27.5
|
8.0
|
|
32
|
|
110
|
|
22.0
|
55.0
|
55.0
|
27.5
|
5.4
|
|
22.0
|
55.0
|
27.5
|
8.0
|
|
33
|
|
110
|
|
22.0
|
55.0
|
55.0
|
27.5
|
5.4
|
|
22.0
|
55.0
|
27.5
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
34
|
|
120
|
|
24.0
|
60.0
|
60.0
|
30.0
|
6.0
|
|
24.0
|
60.0
|
30.0
|
8.0
|
|
35
|
|
120
|
|
24.0
|
60.0
|
60.0
|
30.0 |
6.0
|
|
24.0
|
60.0
|
30.0
|
8.0
|
|
36
|
|
120
|
|
24.0
|
60.0
|
60.0
|
30.0
|
6.0
|
|
24.0
|
60.0
|
30.0
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13
|
37
|
|
130
|
|
26.0
|
65.0
|
65.0
|
32.5
|
6.4
|
|
26.0
|
65.0
|
32.5
|
8.0
|
|
38
|
|
130
|
|
26.0
|
65.0
|
65.0
|
32.5
|
6.4
|
|
26.0
|
65.0
|
32.5
|
8.0
|
|
39
|
|
130
|
|
26.0
|
65.0
|
65.0
|
32.5
|
6.4
|
|
26.0
|
65.0
|
32.5
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
14
|
40
|
|
140
|
|
28.0
|
70.0
|
70.0
|
35.0
|
7.0
|
|
28.0
|
70.0
|
35.0
|
8.0
|
|
41
|
|
140
|
|
28.0
|
70.0
|
70.0
|
35.0
|
7.0
|
|
28.0
|
70.0
|
35.0
|
8.0
|
|
42
|
|
140
|
|
28.0
|
70.0
|
70.0
|
35.0
|
7.0
|
|
28.0
|
70.0
|
35.0
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
15
|
43
|
|
150
|
|
30.0
|
75.0
|
75.0
|
37.5
|
7.4
|
|
30.0
|
75.0
|
37.5
|
8.0
|
|
44
|
|
150
|
|
30.0
|
75.0
|
75.0
|
37.5
|
7.4
|
|
30.0
|
75.0
|
37.5
|
8.0
|
|
45
|
|
150
|
|
30.0
|
75.0
|
75.0
|
37.5
|
7.4
|
|
30.0
|
75.0
|
37.5
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
16
|
46
|
|
160
|
|
32.0
|
80.0
|
80.0
|
40.0
|
8.0
|
|
32.0
|
80.0
|
40.0
|
8.0
|
|
47
|
|
160
|
|
32.0
|
80.0
|
80.0
|
40.0
|
8.0
|
|
32.0
|
80.0
|
40.0
|
8.0
|
|
48
|
|
160
|
|
32.0
|
80.0
|
80.0
|
40.0
|
8.0
|
|
32.0
|
80.0
|
40.0
|
8.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Quarter
|
Months
|
|
CPE
|
|
Methods
|
|
Subjects
|
|
|
|
|
Hours
|
|
CW
|
LL
|
LL or P
|
P
|
N
|
|
A or T
|
A,T,C, or B
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IC
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E*
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