- (a) A CPA or PA who does not intend to practice accounting but who, at a later date, intends to re-enter practice, shall apply to the OPLC for permission to enter inactive status. If inactive status is granted pursuant to (f) below, the individual shall only use CPA or PA designation if the full word “Inactive” appears immediately after the letter “A” or word “accountant” in their title.
- (b) A CPA or PA seeking permission to use the inactive status designation shall complete and submit the “Universal Application for Initial License” required by Plc 304.01(a)(1).
(c) A CPA or PA seeking permission to use the inactive status designation shall complete and submit the “Inactive Status Addendum to the Universal Application for Initial Licensure” by providing the following:
- (1) An answer of yes or no to the statement “I do not intend to practice public accounting during the next 2 years”;
- (2) An answer of yes or no to the statement “I shall not hold myself out as a currently practicing CPA or PA nor knowingly allow anyone else to represent that I hold such certification or credential”;
- (3) An answer of yes or no to the statement “I shall notify the OPLC at least 30 days prior to the proposed date of re-entry into practice”; and
- (4) An answer of yes or no to the statement “I shall, before actually re-entering practice, satisfy all CPE requirements that would have been applicable had I remained active in practice, which requires at least 80 hours completed within the 2-years immediately preceding the submission of this application”.
- (d) The applicant shall include with the application the fee required by Plc 1002.01.
- (e) The applicant shall sign and attest in accordance with Plc 308.08.
- (f) The OPLC shall grant the application for inactive status if it determines that the application is complete and the fee has been paid.
- (g) The CPA or PA whose application has been granted shall only use the inactive status designation for the 2 years during which the renewal would have been effective. In order to remain on inactive status after the 2-year period, the CPA or PA shall reapply as required by (a) through (e) above.
Source. #9051, eff 12-27-07; amd by #10054, eff 1-1-12; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35