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

1. (1) The board may reinstate the license of any licensee provided:

   1. (A) That person submits evidence to the board that he or she has completed forty (40) hours of continuing professional education

2. (CPE) during the twelve (12) months previous to making application for reinstatement of the license; or

   1. (B) That person agrees to obtain the required forty (40) hours of continuing professional education within sixty (60) days of applying for reinstatement. Continuing professional education taken within sixty (60) days before or after applying for reinstatement may be used to meet the requirement for the first year of licensure.
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 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 subsections (1)(A) and (B) above shall include a minimum of two (2) hours taken in the area of ethics.
5. (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 penalties, which he or she has not paid previously, and fulfills the continuing professional education requirement or agrees to obtain the required hours of continuing professional education within sixty (60) days of reinstatement, 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 324.038, 326.262, 326.286, 326.310, and 326.316, RSMo Supp. 2009.* 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. Amended: Filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. *Original authority: 324.038, RSMo 2008; 326.262, RSMo 2001; 326.286, RSMo 2001, amended 2002; 326.310, RSMo 2001; and 326.316, RSMo 2001.