Only individuals whose CPA-Inactive certificate lapsed on or after July 1, 2001, may reinstate a CPA-Inactive certificate. To reinstate your expired CPA-Inactive certificate, you need to:
Complete four hours of Continuing Professional Education (CPE) in Board approved ethics and regulations within the six-months before you submit your application.
Log your CPE into the "Track CPE" tool located in your online services account.
Submit a complete application with the fee and CPE documentation using your online services account.
To reinstate a suspended or revoked CPA-Inactive certificate, you must also:
Provide reasons why the Board should reinstate your CPA-Inactive certificate
Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your CPA-Inactive certificate
The Board may ask for additional information.
You may not use the title CPA-Inactive until you have been approved by the Board.
If your certificate expired prior to June 30, 2001, your only option is to apply for a CPA license.