PURPOSE: This rule establishes requirements for reinstatement of a license to practice.

1. (1) The board shall not reinstate the license of any licensee unless—

   1. (A) That person submits evidence to the board that he or she has completed one hundred twenty (120) hours of continuing professional education during the three (3) years previous to making application for reinstatement of the license with not less than twenty

2. (20) hours in the year immediately preceding the date of application for reinstatement; or

   1. (B) That person agrees to a regular program to obtain the required one hundred twenty (120) hours of continuing professional education within one (1) year of applying for reinstatement.
3. (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.
4. (3) Continuing education courses required under section (2) of this rule shall comply with the provisions of the current continuing education requirements as set forth in 4 CSR 10-4.011.
5. (4) No license shall be reinstated until the applicant pays all required fees and penalties, which he or she has not paid previously, for any periods during which he or she was practicing public accounting in Missouri.
6. (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 326.262, 326.286, 326.310 and 326.316, RSMo Supp. 2003 and 620.149, RSMo 2000.* 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 2010-2.075, effective Aug. 28, 2006.

*Original authority: 326.262, RSMo 2001; 326.286, RSMo 2001, amended 2002; 326.310, RSMo 2001; 326.316, RSMo 2001; and 620.149, RSMo 1998.