Reinstatement Requirements

201 KAR 1:140 governs the reinstatement of a license to practice public accounting.  This regulation states that a license that has been expired for more than 6-months or voluntarily surrendered for any reason except when a complaint is pending before the Board may be reinstated.  The applicant must submit a completed Reinstatement Application (PDF Format - 823 K) which includes documentation of 80-hours of CPE, one-half (40-hours) of which are in accounting and auditing topics earned during the 2 years preceding the request for reinstatement.  A fee of $200 is also required.  The reinstatement application and fee must be submitted to the Board for approval at least 5-days prior to a regularly scheduled meeting.  For meeting dates, see the 2008 Board Calendar (pdf format - 51K). 

If the license was revoked for reasons other than failure to satisfy the CPE requirements, it may be considered for reinstatement if the applicant submits a letter to the Board requesting reinstatement and specifying the manner in which the applicant has complied with the terms of a disciplinary order of the Board.  The Board shall then review the reinstatement request, the findings of fact and conclusions of law and Board order issued in the matter. 

The Board may then reaffirm or deny the request or state in writing the corrective or remedial education, training or review required before reinstatement will be granted.  The Board may also decline to consider a request for reinstatement submitted prior to the date for resubmission that is specified in a disciplinary order issued by the Board.

If the applicant disagrees with the Board's determination, he may make a written request for a hearing before the Board.