(a) Prior to begiiming to provide accounting services, an mdividual who has been excepted from the requirements or has otherwise not provided evidence of compliance with the CPE requirements, must make appropriate application and show compliance with the contmuing education requirements. - (i) The Board may waive the requirement to complete requirements in a given calendar year period and consider a combination of 120 hours completed within a three year period other than calendar years.
- (ii) The Board may allow a certificate holder to re-enter active practice without providing compliance with the continuing education requhements upon the condition that the applicant follow a particular future program or schedule of contmuing education.
- (iii) The applicant shall document that an approved ethics course as set forth in Section 1 of this chapter has been completed within the three (3) years prior to re-entry.