R156-26a-307. Reinstatement of Licenses

(1) Under Subsection 58-1-308(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 Division-approved forms 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 Certified Public Accountants Examination: (A) with a score in each examination that meets the current minimum score for each examination that is required for initial licensure; and (B) which shall count as eight hours of CPE toward the 80-hour CPE requirement. (2) The Division may waive the requirements in Subsection R156-26-307(1)(b) if the applicant for reinstatement: (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 Division may waive the requirements in Subsection R156-26a-307(1)(b) for an applicant if: (a) the applicant failed to renew because of inadvertent failure to: (i) pay the renewal fees; (ii) sign application documents; or (iii) 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 provides evidence that the applicant: (i) attended acceptable CPE courses; and (ii) complied with the CPE requirements at all times. (4) The number of hours required to reinstate a license may not satisfy any CPE hour that may be required for subsequent renewal of the license.