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 1 month or voluntarily surrendered for any reason, except when a complaint is pending before the Board, may be reinstated. The reinstatement application must be received in the Board office for approval at least 7 working days prior to a regularly scheduled meeting.
The reinstatement requires the CPA to submit the following to the board office:
Check or money order in the amount of $200
Completed CPE documents requiring:
80 total hours if the CPA was in full-time public accounting at the time the license became inactive
60 total hours if the CPA was in industry, government, education or part-time public accounting at the time the license became inactive
One-half (40 or 30 hours) in accounting/auditing (A & A credits must say accounting or audit in the field of study) – taxes do not count as accounting/auditing but can be used for miscellaneous hours
2 credits with Ethics as the field of study
The CPE certificates must be dated within 2 years prior to the date the application is received
(ex. If the application is received on July 31, 2020 the courses must be dated from July 31, 2018 – July 31, 2020).
Personal Development courses are not eligible
Completion documents must contain the following criteria:
Name of the licensee
Title of course
Field of study
Number of CPE hours awarded
Program sponsor and signature
To be considered a completion document, a computerized printout must contain the information listed above. Documents with handwritten information are not eligible as completion documents. Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.
If the license was revoked for reasons other than failure to satisfy the CPE requirements, it may be considered for reinstatement if the applicant submits a letter to the Board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 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.