Section 872IAC1-3-14. Reinstatement of lapsed certificate

   (a) An individual whose certificate has lapsed for more than sixty (60) days who wishes to reinstate the individual's certificate must file an application to reinstate the lapsed certificate. An individual whose certificate has lapsed for sixty days (60) or less is governed by section 17 of this rule.

  (b) The application shall be accompanied by the following:

(1) A statement of the licensee's employment activity since expiration of the certificate until application for reinstatement.

(2) The payment of the fee for a triennial certificate specified in 872 IAC 1-1-10.

(3) The payment of the reinstatement fee as specified in IC 25-1-8-6.

(4) Evidence of the completion of the CPE hours required by subsection (c).

  (c) In order to reinstate a certificate under this section, a licensee shall complete one hundred twenty (120) CPE hours prior to filing the application.

  (d) The certificate of a certificate holder who has not obtained the required number of CPE hours required by subsection (c) may be reinstated upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance under IC 25-1-4-5.

  (e) The CPE hours required under subsection (c) must:

(1) have been obtained no earlier than three (3) years prior to the date the application for reinstatement is filed; and

(2) meet the requirements established in sections 3 through 4 of this rule.

  (f) CPE hours obtained by a certificate holder to reinstate a lapsed certificate under this section cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reinstatement are stated in section 16 of this rule.

  (g) Reinstatement of a certificate that has lapsed for more than three (3) years will be subject to the provisions of IC 25-1-8-6(d)(5). (Indiana Board of Accountancy; 872 IAC 1-3-14; filed May 17, 1988, 3:15 p.m.: 11 IR 3569, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Jul 30, 2003, 5:15 p.m.: 26 IR 3882; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA)