Reinstatement of License to Practice

PURPOSE: This rule establishes requirements for reinstatement of a license to practice. (1) The board may reinstate the license of any licensee provided— (A) That person submits evidence to the board, along with the reinstatement application and fee, that he or she has completed forty (40) hours of continuing professional education (CPE) during the twelve (12) months previous to making application for reinstatement of the license. (2) In the event of application for reinstatement of a license to practice, wherein the license had been previously suspended or revoked by the board, the board may modify the earlier discipline by placing requirements or restrictions upon the reinstated license. Such modifications may include probation, preissuance reviews, and other such requirements as permitted by law and determined by the board. (3) Continuing education courses required under sections (1) and (2) of this rule shall comply with the provisions of the current continuing education requirements as set forth in 20 CSR 2010-4.010 to 20 CSR 2010-4.041. The forty (40) hours required in subsection (1)(A) above shall include a minimum of two (2) hours taken in the area of ethics. (4) An applicant for reinstatement who has been practicing public accounting in Missouri without a license shall not be reinstated until he or she pays all required fees and delinquent fees, which he or she has not paid previously, and fulfills the CPE requirement, for any periods during which he or she was practicing public accounting in Missouri. (5) The provisions of this rule are declared severable. If any provision of this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction to be invalid. AUTHORITY: sections 324.038 and 326.262, RSMo 2016, and sections 326.286, 326.310, and 326.316, RSMo Supp. 2019.* This rule originally filed as 4 CSR 10-2.075. Original rule filed June 13, 1984, effective Oct. 11, 1984. Amended: Filed July 15, 1985, effective Dec. 12, 1985. Amended: Filed Jan. 26, 1995, effective July 30, 1995. Amended: Filed Sept. 4, 1996, effective March 30, 1997. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 20102.075, effective Aug. 28, 2006. Amended: Filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Amended: Filed March 9, 2020, effective Sept. 30, 2020. *Original authority: 324.038, RSMo 2008; 326.262, RSMo 2001; 326.286, RSMo 2001, amended 2002, 2017; 326.310, RSMo 2001, amended 2017; and 326.316, RSMo 2001, amended 2017.