1. (a) A licensee on inactive status pursuant to Ac 401.06, or a person who otherwise no longer holds a current license issued by the OPLC, shall not return to active practice before the OPLC determines that the licensee has complied with all requirements of this section.
2. (b) A licensee on inactive status pursuant to Ac 401.06 who seeks to return to active practice, within 6 years of the lapse of that CPA license shall complete and submit the “Universal Application for Initial License” required by Plc 304.01(a)(1).

3. (c) In addition to the form required in (b) above, the applicant shall complete and submit a “Return to Active Practice Addendum to the Universal Application for Initial License” providing the following information:

   1. (1) An answer of yes or no to the question “Have you used the full CPA designation, as opposed to the ‘CPA Inactive’ designation, since becoming inactive?”; and
   2. (2) An answer of yes or no to the question “I have included with this application documentation, as required by Ac 401.05, showing completion of 80 hours of CPE, including at least 4 hours of ethics?”

4. (d) The applicant who wishes to return to active practice shall submit the following with the “Universal Application for Initial License”:

   1. (1) An explanation of all material facts detailing each response to the questions required in Plc 304.03(e) that are in the affirmative;
   2. (2) Documentation, as required by Ac 401.05, showing completion of 80 hours of CPE, including at least 4 hours of ethics; and
   3. (3) Payment of the fee required by Plc 1002.01.

Source. #9200, eff 7-4-08; amd by #10054, eff 1-1-12; ss by #10746, eff 1-1-15; ss by #12991, eff 2-21-20; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35