A replacement certificate of licensure may be issued at the holder’s request upon

A replacement certificate of licensure may be issued at the holder’s request upon payment of fee and compliance with the following requirements: (a) In the event of a certificate of licensure which has been lost, the request for replacement must be accompanied by a sworn statement that the certificate is lost and the CPA must agree in writing to the Board that he or she will return the lost certificate to the Board in the event it is later found. (b) In the event of a certificate of licensure which has been mutilated, the mutilated certificate must be returned to the Board, and if it is mutilated beyond the point of being able to be identified, the request must also be accompanied by a sworn statement that the returned document is, in fact, the certificate. (c) If the request for replacement is to have a change in the name in which the certificate of licensure is issued, the original certificate must be returned to the Board and the request must be accompanied by appropriate documentation of the name change.