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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).

 What are the requirements to reinstate my license?

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.       √
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 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.
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 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:
  1. Application for Reinstatement Form
  2. CPE Reporting Form
  3. Arizona Statement of Citizenship and Alien Status for State Public Benefits Form
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 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/sections
 P
 Publishing Books/sections
 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:
  1. 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.
  2. The following two credits of ethics shall be completed during the two-year period immediately preceding application for reinstatement:
    1. One hour of ethics related to Arizona Board statutes and administrative rules; and
    2. 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 IC E*
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