Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 2 - Licenses and Practice Privileges › Rule 30-1-2.4 - Reinstatement of a License

Current through June 25, 2024
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				  license which has been revoked, suspended, canceled voluntarily or canceled for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 A former licensee whose license has been revoked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.