Utah Administrative Code
Topic - Commerce
Title R156 - Professional Licensing
Rule R156-26a - Certified Public Accountant Licensing Act Rule
Section R156-26a-307 - Reinstatement of Licenses
Universal Citation: UT Admin Code R 156-26a-307
Current through Bulletin 2024-24, December 15, 2024
(1) An individual who held a Utah license that has expired for failure to renew for nonpayment of fees, or an individual applying for reinstatement from emeritus status, may be relicensed upon satisfactory completion of:
(a) submission of an application on forms
supplied by the Division that shall contain information as to why the
individual allowed their license to lapse; and
(b) 80 hours of qualified CPE completed
within the 12 months preceding the submission of the application for
reinstatement, which shall include:
(i) at
least 16 hours in accounting or auditing or both; and
(ii) successful completion of the AICPA
Professional Ethics for CPAs Examination and the Utah CPA Laws and Rules
Examination with minimum scores of at least the minimum score required for
initial licensure, which shall count as eight hours of CPE toward the 80 hour
requirement.
(2) The requirements in Subsection R156-26-307(1)(b) may be waived if the reinstatement applicant:
(a) has not been practicing within Utah since
the expiration of the license being reinstated;
(b) has continuously since the expiration
been licensed and practicing in another state; and
(c) demonstrates that the applicant has met
the CPE requirements that would have been applicable in Utah during the time
the license was expired in Utah.
(3) The requirements in Subsection R156-26a-307(1)(b) may be waived if:
(a) the
applicant failed to renew because of inadvertent failure to pay the renewal
fees, to sign application documents, or to meet similar technical application
requirements;
(b) the application
for reinstatement is filed with the Division within 24 months after expiration
date of the license; and
(c) at the
time of application for reinstatement the applicant demonstrates by proof of
attendance at acceptable CPE courses that at all times the applicant was in
full compliance with the CPE requirements.
(4) The number of hours required to reinstate a license may not satisfy in whole or part any of the minimum hours of CPE that may be required for subsequent renewal of the license.
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