201 KAR 1:140 governs the reinstatement of a license to practice public accounting. This regulation states that a license that has been expired for more than 1 month or voluntarily surrendered for any reason except when a complaint is pending before the Board may be reinstated. The applicant must submit a completed License Reinstatement Application (PDF format 491K) which includes completing documentation of 80 or 60 hours of CPE (depending on the amount of hours a CPA was to have completed at the time the license expired or was voluntarily surrendered), one-half (40 or 30 hours) of which must be in accounting or auditing topics and 2 in ethics earned during the 2 years preceding the request for reinstatement. Documents to substantiate completion of the CPE must be submitted with the application along with a check or money order in the amount of $200. The documents and payment for the reinstatement application must be received in the Board office for approval at least 7 working days prior to a regularly scheduled meeting. If the license was revoked for reasons other than failure to satisfy the CPE requirements, it may be considered for reinstatement if the applicant submits a letter to the Board requesting reinstatement and specifying the manner in which the applicant has complied with the terms of a disciplinary order of the Board. The Board shall then review the reinstatement request, the findings of fact and conclusions of law and Board order issued in the matter.
The Board may then reaffirm or deny the request or state in writing the corrective or remedial education, training or review required before reinstatement will be granted. The Board may also decline to consider a request for reinstatement submitted prior to the date for resubmission that is specified in a disciplinary order issued by the Board.
If the applicant disagrees with the Board's determination, he may make a written request for a hearing before the Board.