Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.5. (a) A licensee who:

1. (1) is not active because of the selection of inactive or retired status under IC 25-2.1-4-5(c); and
2. (2) wishes to reactivate their certificate;

must file an application for reactivation.

(b) An application must be accompanied by evidence of completion of the CPE hours required in subsection (c).

(c) To activate the certificate, a licensee shall complete one hundred twenty (120) CPE hours before filing the application.

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

1. (1) have been obtained not earlier than three (3) years before the date the application for reentry is filed; and
2. (2) meet the requirements established in sections 3 through 4 of this rule.

For purposes of this section, the reporting period referenced in section 4 of this rule is the period described in subdivision (1).

(e) CPE hours obtained by a licensee to reactivate an inactive or retired license 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 reactivation are stated in section 16 of this rule.

(Indiana Board of Accountancy; 872 IAC 1-3-14.5; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)