30 Miss. Code. R. 1-2.4

Current through December 10, 2024

Rule 30-1-2.4 - Reinstatement of a License

Rule 2.4.1. An individual seeking reinstatement of a CPA license which has been revoked, suspended, canceled voluntarily or canceled for failure to register must submit to the Board an application for reinstatement of such license and satisfy the requirements as described herein.

Rule 2.4.2. Such application shall be filed on the form prescribed by the Board and shall include a signed and acknowledged petition which shall set forth in full the circumstances surrounding the revocation, suspension, or cancellation of the applicant's license, the applicant's reasons for seeking reinstatement, and any other information the applicant wishes to bring to the attention of the Board.

Rule. 2.4.3. License reinstatement applications must be accompanied by payment of the delinquent license fees (fees in arrears not to exceed three years), late fees, and a reinstatement fee.

Rule. 2.4.4. An individual seeking reinstatement of a CPA license must, unless otherwise provided by Trial Board order, as defined in Rule 2.4.5. below, show satisfactory evidence of accrual/completion of the minimum CPE credit hours missed as a result of not being registered, 40 CPE credit hours per compliance period including the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement applicable to the most recent compliance period subject to a maximum of 120 CPE credit hours, in lieu of resitting for the CPA examination and completion of all requirements for the issuance of such CPA license. No CPE credit will be allowed unless obtained within 36 months of the reinstatement application and no more than 20 hours of carry-over CPE credit hours may be used for each compliance period.

Rule 2.4.5. A former licensee whose license has been revoked or suspended may make application for reinstatement in accordance with the provision of the Trial Board order and shall pay the required fees and penalties and shall accrue the minimum CPE credit hours missed unless otherwise provided per the order. Applicants for reinstatement of practice privileges granted pursuant to Section 73-33-17 must demonstrate compliance with the terms of any board order or other directives of the Board wherein the practice privilege was suspended or revoked.

(a) In considering an application the Board shall consider all activities of the applicant since the license was canceled, revoked or suspended, including but not limited to the prior offense, the applicant's activities during the time the license or practice privilege was in good standing, rehabilitative efforts, and restitution to damaged parties in the matter.

(b) After consideration of the applicant's petition and after conducting such personal examination of the applicant or other persons as it deems necessary, including any complainant or individual injured by the applicant, the Board may in its discretion call a hearing to hear the facts and circumstances, reinstate any revoked, suspended or surrendered license or practice privilege. The Board shall notify such applicant of its decision in writing.

Rule 2.4.6. The Board may impose appropriate terms and conditions for reinstatement of a license, impose continuing conditions on a license to be reinstated, and/or otherwise modify the requirements of a prior order of suspension, revocation or probation.

Rule 2.4.7. No application for reinstatement will be considered while the applicant is under a sentence for any criminal offense, including any period during which the applicant is on court imposed probation or parole.

Rule 2.4.8. Rescinded

Rule 2.4.9. Reinstatement of a suspended license or practice privilege under the requirements of noncompliance with an order for support as defined in Mississippi Code of 1972, Section 93-11-153, shall be reinstated only under the conditions provided per Section 93-11-157 or 93-11-163, as the case may be.

30 Miss. Code. R. 1-2.4

Amended 10/16/2016

Amended 9/1/2019