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:
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. Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.
Applicants who are actively licensed in another state, and maintaining continuing education requirements with that state, are not required to submit CPE documents with the reinstatement application.
If the license was revoked for reasons other than failure to satisfy the CPE requirements, it may be considered for reinstatement if the applicant submits a letter to the Board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.