32-730.02. Canceled status; reinstatement
A. A registrant may cancel a certificate or registration by submitting a written request on a form prescribed by the board. A registrant whose certificate or registration is under a disciplinary order by the board, except for suspension for nonregistration pursuant to section 32-741.01, or against whom disciplinary proceedings have been initiated may not cancel the certificate or registration.
B. An individual whose certificate has been canceled shall not assume or use the title or designation of " certified public accountant" or " public accountant" or the abbreviation " C.P.A." , " CPA" , " P.A." or " PA" while the certificate remains on canceled status unless the individual qualifies for limited reciprocity privilege pursuant to section 32-725.
C. An individual whose certificate has been canceled and who does not qualify for certification by reciprocity pursuant to section 32-721, subsection C may apply for reinstatement and the board may reinstate the certificate if the individual meets all of the following requirements:
1. Files an application for reinstatement on the form prescribed by the board and pays the reinstatement application fee pursuant to section 32-729.
2. Submits proof that the individual has satisfied continuing professional education requirements as prescribed by the board.
3. Affirms that the individual has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate pursuant to section 32-741.
4. On board approval of reinstatement, pays the registration fee pursuant to section 32-729.
D. A firm whose registration has been canceled may apply for reinstatement and the board may reinstate the firm's registration with a new effective date of the firm's formation if the firm meets both of the following requirements:
1. Files an application on a form prescribed by the board and pays the registration fee pursuant to section 32-729.
2. Meets the requirements of section 32-731.
Section: Previous 32-707 32-721 32-723 32-725 32-729 32-730 32-730.01 32-730.02 32-730.03 32-730.04 32-731 32-741 32-741.01 32-741.02 32-741.03 NextLast modified: October 13, 2016