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


1. Contact the Board’s office for reinstatement information, forms, and fees.

2. Complete 120 hours of relevant CPE, including Professional Ethics.  Only CPE hours earned in the three years prior to the application will be accepted.

3. Provide a completed Experience Verification Form (EVF) or 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 prior to receipt of the application.

a. The EVF or letter(s) must include the exact dates of employment being verified, a description of job duties and accounting-related experience, and the relationship of the licensed CPA to the applicant. The EVF or letter must include an original signature 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 verification from an outside CPA Firm that 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 being verified, 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.

4. Complete and return the reinstatement application.  Your application cannot be processed until all items are included:

a. Payment of the reinstatement fee.

b. Report 120 hours of CPE, including Professional Ethics, on the CPE Report Form sent to you.  Attach certificates of completion for all CPE courses listed on the CPE Report Form.

c. Provide the necessary experience verification.