Section Ac 401.07 - Return to Active Practice(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 board, shall not return to active practice before the board determines that the licensee has complied with all requirements of this section.(b) A licensee on inactive status pursuant to Ac 401.06, or a person who otherwise no longer holds a current license issued by the board, who seeks to return to active practice shall submit the following on or with an Application for Return to Active Practice Form: (1) The applicant's full name;(2) The applicant's social security number, if required to have one;(3) The applicant's former name or names, including maiden name;(4) The applicant's date and place of birth;(5) The applicant's complete residential address and phone number;(6) The applicant's mailing address, if different from residential address;(7) The applicant's current employer, including complete name, address, and phone number;(8) An indication of whether the applicant has had their license or practice privileges suspended or revoked by any licensing or regulatory body;(9) An indication of whether the applicant has been suspended or expelled from any professional accounting organization;(10) An indication of whether the applicant has used the full CPA designation, as opposed to the 'CPA Inactive' designation, since becoming inactive;(11) An indication of whether the applicant has been convicted of a misdemeanor involving dishonesty, any felony, or otherwise committed dishonest acts;(12) An explanation of all material facts detailing each response to (8), (9), (10), or (11) above that is in the affirmative;(13) Documentation, pursuant to Ac 401.05, of completion of 120 hours of CPE, including at least 4 hours of ethics;(14) Payment of the fee required by Ac 301.13(c); and(15) The applicant's signature, attesting that the information contained in the application is true, correct, and complete to the best of the applicant's knowledge and belief.N.H. Admin. Code § Ac 401.07
#9200, eff 7-4-08; amd by #10054, eff 1-1-12
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.The amended version of this chapter by New Hampshire Register Volume 40, Number 11, eff. 2/12/2020 is not yet available.