If a CPA license expired several years ago, how can it be reinstated?

If the license expired BEFORE JUNE 18, 1999:

1. Contact the Board’s office for a reinstatement application to be mailed to you.

2. Complete the reinstatement application and attach payment of the reinstatement fee.

3. Provide letter(s) confirming one year of qualifying experience* verified by a licensed CPA. The one year of experience must be within the past four years.

a. The letter(s) must include the exact dates of employment, a description of job duties, and a statement by the licensed CPA that he / she is in a position to and is verifying the accounting-related experience of the person during the employment. The letter must be signed by the licensed CPA.

b. An individual employed in industry or government who does not have a licensed CPA able to verify the accounting-related experience may submit for licensee supervision the fact that an outside CPA Firm has audited or reviewed the financial statements of the company or the agency. In this situation, the individual must submit the following:

(1) a letter from the company or agency that includes the exact dates of employment and a description of responsibilities, and,

(2) a letter from the CPA Firm confirming which years the Firm has audited or reviewed the financial statements and a statement by the CPA Firm as to the individual’s interaction with the auditors.

If the license expired AFTER JUNE 18, 1999:

Follow all of the above guidance and also complete the CPE Reporting Form.

a. Report 120 hours of CPE and attach certificates of completion for all CPE courses listed on the CPE Reporting Form.

b. The 120 hours must include completion of one of the Board-approved ethics courses.

* FOR ANY INDIVIDUAL who cannot meet the experience requirement for reinstatement

If an individual is unable to meet the experience requirement (a determination to be made by the Board staff), in lieu of experience he / she may choose one of the following options:

a. Provide certificates of completion for 120 hours of CPE in Accounting and Auditing, plus one of the Board-approved ethics courses.

b. Provide certificates of completion for 120 hours of CPE in areas that would benefit the individual in his / her actual or intended area of employment or practice plus one of the Board-approved ethics courses. These courses would have to be pre-approved by the Board’s office to be acceptable for reinstatement.

Contact the Board’s office in advance to use this option.