32-730. Biennial registration; continuing education; inactive certificates; cancellation

A. Except as provided in subsection C of this section and in section 32-4301, the board shall biennially require every certified public accountant, public accountant and firm to register with the board and pay a registration fee of not less than one hundred nor more than three hundred dollars during the month of the anniversary of the registrant's birth in the case of an individual or, in the case of a registered firm, during the month of the anniversary of the effective date of the firm's formation. In the administration of this section, registrants for less than two years shall be charged on a pro rata basis for the remainder of the registration period.

B. A certified public accountant or public accountant who is not actively engaged in the practice of accounting may request that the individual's certificate be placed on inactive status by meeting the requirements for inactive status and completing the forms prescribed by the board. A certified public accountant or public accountant whose certificate has been suspended by the board or against whom disciplinary proceedings have been initiated may not place or maintain his certificate on inactive status. A certified public accountant or public accountant who elects to place a certificate on inactive status:

1. Shall continue to biennially register with the board and pay the required fees.

2. Shall not engage in the practice of accounting for a fee or other compensation while the individual remains on inactive status.

3. Shall not assume or use the title or designation of "certified public accountant" or "public accountant" or the abbreviation "C.P.A.", "CPA", "P.A." or "PA" while the person remains on inactive status.

C. The registration fee for certified public accountants and public accountants may be reduced or waived by the board for registrants who are at least sixty-five years of age or who have become disabled to a degree precluding the continuance of their practice for six months or more prior to the due date of any renewal fee.

D. At the time of registration, every certified public accountant and public accountant shall as a prerequisite to biennial registration submit to the board satisfactory proof, in a manner prescribed by the board, that the registrant has completed the continuing education requirements established by the board. The board may grant an exemption from continuing professional education requirements for registrants on a demonstration of good cause as determined by the board.

E. Except as otherwise provided in this chapter, a certified public accountant or public accountant who elects to place a certificate on inactive status may reactivate the certificate if the certificate has been inactive for six years or less by doing all of the following:

1. Filing an application for renewal on the form prescribed by the board and paying the applicable fees.

2. Submitting proof that the certified public accountant or public accountant has satisfied continuing education requirements prescribed by the board in its rules.

3. Affirming that the certified public accountant or public accountant has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate pursuant to section 32-741.

F. A registrant may reactivate an inactive certificate pursuant to subsection E of this section only one time. Reactivation of an inactive certificate pursuant to subsection E of this section is effective on the date that the application for reactivation is approved by the board. A certificate that is reactivated pursuant to subsection E of this section continues in effect through the date prescribed in subsection A of this section.

G. A certificate that has been inactive for more than six years expires.

H. A certified public accountant or public accountant whose certificate has expired or been canceled and who does not meet the good cause requirements of section 32-741 may apply for and reactivate or reinstate the certificate if the certified public accountant or public accountant meets all of the following requirements:

1. Has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate pursuant to section 32-741.

2. Pays all fees required of applicants for initial certification.

3. Takes and passes the examination required of applicants for initial certification.

I. A certified public accountant or public accountant who is not actively engaged in the practice of accounting or who qualifies for limited reciprocity privilege pursuant to section 32-725 and who does not want to renew or place the certificate on inactive status may request that the certificate be canceled by submitting a written request on a form approved by the board. This subsection does not apply if a complaint has been filed with the board or disciplinary proceedings are pending against the certified public accountant or public accountant.

J. Each firm established or maintained in this state for the purpose of a certified public accountant or a public accountant to practice accounting in this state shall register biennially under this chapter with the board. The board shall not charge a fee for registration of additional offices of the same firm or sole practitioner. The board shall prescribe by rule the required registration procedures for this subsection.

K. A firm that is established or maintained in this state for the purpose of a certified public accountant or a public accountant practicing accounting in this state and that does not want to renew its registration may cancel its registration by submitting a written request on a form approved by the board. This subsection does not apply if a complaint has been filed with the board or disciplinary proceedings are pending against the firm.

32-730. Biennial registration; continuing education; inactive certificates; cancellation

A. Except as provided in subsection C of this section and in section 32-4301, the board shall biennially require every certified public accountant, public accountant and firm to register with the board and pay a registration fee of not less than one hundred nor more than three hundred dollars during the month of the anniversary of the registrant's birth in the case of an individual or, in the case of a registered firm, during the month of the anniversary of the effective date of the firm's formation. In the administration of this section, registrants for less than two years shall be charged on a pro rata basis for the remainder of the registration period.

B. A certified public accountant or public accountant who is not actively engaged in the practice of accounting may request that the individual's certificate be placed on inactive status by meeting the requirements for inactive status and completing the forms prescribed by the board. A certified public accountant or public accountant whose certificate has been suspended by the board or against whom disciplinary proceedings have been initiated may not place or maintain his certificate on inactive status. A certified public accountant or public accountant who elects to place a certificate on inactive status:

1. Shall continue to biennially register with the board and pay the required fees.

2. Shall not engage in the practice of accounting for a fee or other compensation while the individual remains on inactive status.

3. Shall not assume or use the title or designation of "certified public accountant" or "public accountant" or the abbreviation "C.P.A.", "CPA", "P.A." or "PA" while the person remains on inactive status.

C. The registration fee for certified public accountants and public accountants may be reduced or waived by the board for registrants who are at least sixty-five years of age or who have become disabled to a degree precluding the continuance of their practice for six months or more prior to the due date of any renewal fee.

D. At the time of registration, every certified public accountant and public accountant shall as a prerequisite to biennial registration submit to the board satisfactory proof, in a manner prescribed by the board, that the registrant has completed the continuing education requirements established by the board. The board may grant an exemption from continuing professional education requirements for registrants on a demonstration of good cause as determined by the board.

E. Except as otherwise provided in this chapter, a certified public accountant or public accountant who elects to place a certificate on inactive status may reactivate the certificate if the certificate has been inactive for six years or less by doing all of the following:

1. Filing an application for renewal on the form prescribed by the board and paying the applicable fees.

2. Submitting proof that the certified public accountant or public accountant has satisfied continuing education requirements prescribed by the board in its rules.

3. Affirming that the certified public accountant or public accountant has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate pursuant to section 32-741.

F. A registrant may reactivate an inactive certificate pursuant to subsection E of this section only one time. Reactivation of an inactive certificate pursuant to subsection E of this section is effective on the date that the application for reactivation is approved by the board. A certificate that is reactivated pursuant to subsection E of this section continues in effect through the date prescribed in subsection A of this section.

G. A certificate that has been inactive for more than six years expires.

H. A certified public accountant or public accountant whose certificate has expired or been canceled and who does not meet the good cause requirements of section 32-741 may apply for and reactivate or reinstate the certificate if the certified public accountant or public accountant meets all of the following requirements:

1. Has not engaged in any conduct that would constitute grounds for revocation or suspension of a certificate pursuant to section 32-741.

2. Pays all fees required of applicants for initial certification.

3. Takes and passes the examination required of applicants for initial certification.

I. A certified public accountant or public accountant who is not actively engaged in the practice of accounting or who qualifies for limited reciprocity privilege pursuant to section 32-725 and who does not want to renew or place the certificate on inactive status may request that the certificate be canceled by submitting a written request on a form approved by the board. This subsection does not apply if a complaint has been filed with the board or disciplinary proceedings are pending against the certified public accountant or public accountant.

J. Each firm established or maintained in this state for the purpose of a certified public accountant or a public accountant to practice accounting in this state shall register biennially under this chapter with the board. The board shall not charge a fee for registration of additional offices of the same firm or sole practitioner. The board shall prescribe by rule the required registration procedures for this subsection.

K. A firm that is established or maintained in this state for the purpose of a certified public accountant or a public accountant practicing accounting in this state and that does not want to renew its registration may cancel its registration by submitting a written request on a form approved by the board. This subsection does not apply if a complaint has been filed with the board or disciplinary proceedings are pending against the firm.