Utah Admin. Code 156-26a-307

Current through Bulletin 2025-01, January 1, 2025

Section R156-26a-307 - Reinstatement of Licenses

(1) An individual who held a Utah license that has expired for failure to renew for nonpayment of fees, or an individual applying for reinstatement from emeritus status, may be relicensed upon satisfactory completion of:

(a) submission of an application on forms supplied by the Division that shall contain information as to why the individual allowed their license to lapse; and

(b) 80 hours of qualified CPE completed within the 12 months preceding the submission of the application for reinstatement, which shall include:

(i) at least 16 hours in accounting or auditing or both; and

(ii) successful completion of the AICPA Professional Ethics for CPAs Examination and the Utah CPA Laws and Rules Examination with minimum scores of at least the minimum score required for initial licensure, which shall count as eight hours of CPE toward the 80 hour requirement.

(2) The requirements in Subsection R156-26-307(1)(b) may be waived if the reinstatement applicant:

(a) has not been practicing within Utah since the expiration of the license being reinstated;

(b) has continuously since the expiration been licensed and practicing in another state; and

(c) demonstrates that the applicant has met the CPE requirements that would have been applicable in Utah during the time the license was expired in Utah.

(3) The requirements in Subsection R156-26a-307(1)(b) may be waived if:

(a) the applicant failed to renew because of inadvertent failure to pay the renewal fees, to sign application documents, or to meet similar technical application requirements;

(b) the application for reinstatement is filed with the Division within 24 months after expiration date of the license; and

(c) at the time of application for reinstatement the applicant demonstrates by proof of attendance at acceptable CPE courses that at all times the applicant was in full compliance with the CPE requirements.

(4) The number of hours required to reinstate a license may not satisfy in whole or part any of the minimum hours of CPE that may be required for subsequent renewal of the license.

Utah Admin. Code R156-26a-307

Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017

Amended by Utah State Bulletin Number 2019-23, effective 11/7/2019

Amended by Utah State Bulletin Number 2024-15, effective 7/29/2024