Section 872 IAC 1-3-14.5 - Reactivation of inactive licenseAuthority: IC 25-2.1-2-15
Affected: IC 25-2.1-4-5
Sec. 14.5.
(a) A licensee who:(1) is not active because of the selection of inactive status under IC 25-2.1-4-5(c); and(2) wishes to reactivate his certificate; must file an application for reactivation.(b) The application shall be accompanied by evidence of completion of the CPE hours required in subsection (c).(c) In order to activate the certificate, a licensee shall complete one hundred twenty (120) CPE hours prior to filing the application.(d) The CPE hours required under subsection (c) must:(1) have been obtained no earlier than three (3) years prior to the date the application for reentry is filed; and(2) meet the requirements established in sections 3 through 4 of this rule. For purposes of this section, the reporting period referenced in section 4 of this rule shall be the period described in subdivision (1).(e) CPE hours obtained by a licensee to reactivate an inactive license cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reactivation are stated in section 16 of this rule.Indiana Board of Accountancy; 872 IAC 1-3-14.5; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFAReadopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFAReadopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA