§ 54.1-4413.2. The renewal and reinstatement of licenses and lifting thesuspension of privileges.
A. A Virginia license shall provide its holder with a 12-month privilege touse the CPA title in Virginia or provide attest services and compilationservices to persons and entities located in Virginia.
B. The person or firm holding the license shall have an additional 12-monthperiod after the expiration of a license to renew the license.
1. The Board may prescribe renewal fees and requirements that increase basedon the amount of time the person or firm allows to elapse before applying forrenewal.
2. During the additional 12-month period, the person or firm shall beconsidered to hold a Virginia license.
C. If the license is not renewed by the end of the additional 12-monthperiod, it shall be considered to have expired and the person or firm shallbe considered to no longer hold a Virginia license.
D. A person whose Virginia license expired may obtain a new Virginia licenseunder subsection C of § 54.1-4409.2 if he holds the license of another state.
E. The license of a person whose Virginia license expired and who does nothold the license of another state may be reinstated under this subsection. Inaddition, a person whose privilege of using the CPA title in Virginia wassuspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of using the CPA title in Virginia:
a. The person shall disclose to the Board why he no longer holds a Virginialicense or why his privilege of using the CPA title in Virginia was suspended.
b. The person shall disclose to the Board each state in which he holds or hasheld a license.
c. For each of the states in which the person holds a license, he shallprovide documentation from the board of accountancy about whether he is ingood standing with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether he has beenfound guilty of any violations of the standards of conduct and practiceestablished by statutes of the state or regulations promulgated by the board.
d. For each of the states in which the person has held a license, the personshall disclose why he no longer holds a license and provide documentationfrom the board of accountancy concerning whether he has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
e. The person shall describe his continuing professional education since hisVirginia license expired or was suspended. The Board shall determine whetherhis continuing professional education complies with the continuingprofessional education requirement prescribed by the Board for that period.
2. After evaluating the information provided by the person, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the person its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the person believes the mattersaffecting the request have been satisfactorily resolved. The person mayrequest a proceeding in accordance with the provisions of the AdministrativeProcess Act (§ 2.2-4000 et seq.).
F. The license of a firm whose Virginia license expired may be reinstatedunder this subsection. In addition, a firm whose privilege of providingattest services or compilation services to persons or entities located inVirginia was suspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of providing attest services or compilationservices to persons or entities located in Virginia:
a. The firm shall disclose to the Board why it no longer holds a Virginialicense or why its privilege of providing attest services or compilationservices to persons or entities located in Virginia was suspended.
b. The firm shall disclose to the Board each state in which it holds or hasheld a license.
c. For each of the states in which the firm holds a license, it shall providedocumentation from the board of accountancy concerning whether it is in goodstanding with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether it has beenfound guilty of any violations of these standards of conduct and practice.
d. For each of the states in which the firm has held a license, the firmshall disclose why it no longer holds a license and provide documentationfrom the board of accountancy concerning whether it has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
2. After evaluating the information provided by the firm, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the firm its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the firm believes the mattersaffecting the request have been satisfactorily resolved. The firm may requesta proceeding in accordance with the provisions of the Administrative ProcessAct (§ 2.2-4000 et seq.).
G. The Board shall consider granting the privilege of using the CPA title inVirginia, or the privilege of providing attest services or compilationservices to persons or entities located in Virginia, to persons or firms thathave had the privilege revoked only when the person or firm demonstrates tothe Board that there are special facts and circumstances that warrantreconsideration by the Board of whether it should allow the person or firm tohave the privilege.
§ 54.1-4413.2. The renewal and reinstatement of licenses and lifting thesuspension of privileges.
A. A Virginia license shall provide its holder with a 12-month privilege touse the CPA title in Virginia or provide attest services and compilationservices to persons and entities located in Virginia.
B. The person or firm holding the license shall have an additional 12-monthperiod after the expiration of a license to renew the license.
1. The Board may prescribe renewal fees and requirements that increase basedon the amount of time the person or firm allows to elapse before applying forrenewal.
2. During the additional 12-month period, the person or firm shall beconsidered to hold a Virginia license.
C. If the license is not renewed by the end of the additional 12-monthperiod, it shall be considered to have expired and the person or firm shallbe considered to no longer hold a Virginia license.
D. A person whose Virginia license expired may obtain a new Virginia licenseunder subsection C of § 54.1-4409.2 if he holds the license of another state.
E. The license of a person whose Virginia license expired and who does nothold the license of another state may be reinstated under this subsection. Inaddition, a person whose privilege of using the CPA title in Virginia wassuspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of using the CPA title in Virginia:
a. The person shall disclose to the Board why he no longer holds a Virginialicense or why his privilege of using the CPA title in Virginia was suspended.
b. The person shall disclose to the Board each state in which he holds or hasheld a license.
c. For each of the states in which the person holds a license, he shallprovide documentation from the board of accountancy about whether he is ingood standing with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether he has beenfound guilty of any violations of the standards of conduct and practiceestablished by statutes of the state or regulations promulgated by the board.
d. For each of the states in which the person has held a license, the personshall disclose why he no longer holds a license and provide documentationfrom the board of accountancy concerning whether he has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
e. The person shall describe his continuing professional education since hisVirginia license expired or was suspended. The Board shall determine whetherhis continuing professional education complies with the continuingprofessional education requirement prescribed by the Board for that period.
2. After evaluating the information provided by the person, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the person its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the person believes the mattersaffecting the request have been satisfactorily resolved. The person mayrequest a proceeding in accordance with the provisions of the AdministrativeProcess Act (§ 2.2-4000 et seq.).
F. The license of a firm whose Virginia license expired may be reinstatedunder this subsection. In addition, a firm whose privilege of providingattest services or compilation services to persons or entities located inVirginia was suspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of providing attest services or compilationservices to persons or entities located in Virginia:
a. The firm shall disclose to the Board why it no longer holds a Virginialicense or why its privilege of providing attest services or compilationservices to persons or entities located in Virginia was suspended.
b. The firm shall disclose to the Board each state in which it holds or hasheld a license.
c. For each of the states in which the firm holds a license, it shall providedocumentation from the board of accountancy concerning whether it is in goodstanding with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether it has beenfound guilty of any violations of these standards of conduct and practice.
d. For each of the states in which the firm has held a license, the firmshall disclose why it no longer holds a license and provide documentationfrom the board of accountancy concerning whether it has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
2. After evaluating the information provided by the firm, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the firm its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the firm believes the mattersaffecting the request have been satisfactorily resolved. The firm may requesta proceeding in accordance with the provisions of the Administrative ProcessAct (§ 2.2-4000 et seq.).
G. The Board shall consider granting the privilege of using the CPA title inVirginia, or the privilege of providing attest services or compilationservices to persons or entities located in Virginia, to persons or firms thathave had the privilege revoked only when the person or firm demonstrates tothe Board that there are special facts and circumstances that warrantreconsideration by the Board of whether it should allow the person or firm tohave the privilege.
§ 54.1-4413.2. The renewal and reinstatement of licenses and lifting thesuspension of privileges.
A. A Virginia license shall provide its holder with a 12-month privilege touse the CPA title in Virginia or provide attest services and compilationservices to persons and entities located in Virginia.
B. The person or firm holding the license shall have an additional 12-monthperiod after the expiration of a license to renew the license.
1. The Board may prescribe renewal fees and requirements that increase basedon the amount of time the person or firm allows to elapse before applying forrenewal.
2. During the additional 12-month period, the person or firm shall beconsidered to hold a Virginia license.
C. If the license is not renewed by the end of the additional 12-monthperiod, it shall be considered to have expired and the person or firm shallbe considered to no longer hold a Virginia license.
D. A person whose Virginia license expired may obtain a new Virginia licenseunder subsection C of § 54.1-4409.2 if he holds the license of another state.
E. The license of a person whose Virginia license expired and who does nothold the license of another state may be reinstated under this subsection. Inaddition, a person whose privilege of using the CPA title in Virginia wassuspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of using the CPA title in Virginia:
a. The person shall disclose to the Board why he no longer holds a Virginialicense or why his privilege of using the CPA title in Virginia was suspended.
b. The person shall disclose to the Board each state in which he holds or hasheld a license.
c. For each of the states in which the person holds a license, he shallprovide documentation from the board of accountancy about whether he is ingood standing with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether he has beenfound guilty of any violations of the standards of conduct and practiceestablished by statutes of the state or regulations promulgated by the board.
d. For each of the states in which the person has held a license, the personshall disclose why he no longer holds a license and provide documentationfrom the board of accountancy concerning whether he has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
e. The person shall describe his continuing professional education since hisVirginia license expired or was suspended. The Board shall determine whetherhis continuing professional education complies with the continuingprofessional education requirement prescribed by the Board for that period.
2. After evaluating the information provided by the person, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the person its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the person believes the mattersaffecting the request have been satisfactorily resolved. The person mayrequest a proceeding in accordance with the provisions of the AdministrativeProcess Act (§ 2.2-4000 et seq.).
F. The license of a firm whose Virginia license expired may be reinstatedunder this subsection. In addition, a firm whose privilege of providingattest services or compilation services to persons or entities located inVirginia was suspended may have the suspension lifted under this subsection.
1. To be considered for reinstatement of a Virginia license or lifting thesuspension of the privilege of providing attest services or compilationservices to persons or entities located in Virginia:
a. The firm shall disclose to the Board why it no longer holds a Virginialicense or why its privilege of providing attest services or compilationservices to persons or entities located in Virginia was suspended.
b. The firm shall disclose to the Board each state in which it holds or hasheld a license.
c. For each of the states in which the firm holds a license, it shall providedocumentation from the board of accountancy concerning whether it is in goodstanding with the board, whether there are any pending actions allegingviolations of the standards of conduct and practice established by statutesof the state or regulations promulgated by the board, and whether it has beenfound guilty of any violations of these standards of conduct and practice.
d. For each of the states in which the firm has held a license, the firmshall disclose why it no longer holds a license and provide documentationfrom the board of accountancy concerning whether it has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board.
2. After evaluating the information provided by the firm, the Board mayrequest additional information and may impose additional requirements forreinstatement of the Virginia license or lifting the suspension.
3. The Board shall communicate to the firm its decision and, if the requestfor reinstatement or lifting the suspension is denied, the reasons for thedenial. The request may be resubmitted when the firm believes the mattersaffecting the request have been satisfactorily resolved. The firm may requesta proceeding in accordance with the provisions of the Administrative ProcessAct (§ 2.2-4000 et seq.).
G. The Board shall consider granting the privilege of using the CPA title inVirginia, or the privilege of providing attest services or compilationservices to persons or entities located in Virginia, to persons or firms thathave had the privilege revoked only when the person or firm demonstrates tothe Board that there are special facts and circumstances that warrantreconsideration by the Board of whether it should allow the person or firm tohave the privilege.
