Sec 32-741.03. Revoked certificate; qualifications for new certificate

A. If the board revokes the certificate of an individual registrant, the individual shall return the certificate to the board. If the individual is unable to return the certificate, the individual must sign and submit to the board an affidavit on a form prescribed by the board stating that the individual is unable to return the certificate to the board.

B. An individual whose certificate has been revoked shall not assume or use the title or designation of "certified public accountant" or "public accountant" or the abbreviation "C.P.A.", "CPA", "P.A." or "PA".

C. Except as otherwise provided in this subsection, the board shall not issue a certificate to an individual whose certificate has been revoked until five years after the effective date of revocation. If the revocation is based only on section 32-741, subsection A, paragraph 1 or 2 and the criminal conviction is ultimately reversed on appeal, the board shall enter an order vacating the revocation.

D. An individual whose certificate has been revoked may apply for and the board may issue a new certificate if the individual does all of the following:

1. Files an application for reinstatement on a form prescribed by the board and pays the reinstatement application fee pursuant to section 32-729.

2. Demonstrates through substantial evidence presented to the board that the individual is completely rehabilitated with respect to the conduct that was the basis of the revocation of the certificate. Demonstration of rehabilitation shall include evidence of the following:

(a) The individual has not engaged in any conduct during the revocation period that, if the individual had been registered during the period, would have constituted a basis for revocation or suspension pursuant to section 32-741.

(b) With respect to any criminal conviction that constitutes any part of the basis for the previous revocation, civil rights have been fully restored pursuant to statute or an applicable recognized judicial or gubernatorial order.

(c) The individual has made restitution as ordered by the board or by a court of competent jurisdiction as a result of the individual's violation of this chapter or rules adopted pursuant to this chapter.

(d) The individual has addressed or remedied any complaints, investigations or board-ordered requirements that are pending or outstanding at the time of revocation.

(e) Other evidence of rehabilitation that the board deems appropriate.

3. Submits proof that the individual has satisfied continuing professional education requirements as prescribed by the board.

4. If not waived by the board, presents satisfactory evidence from an accredited institution or a college or university that maintains standards comparable to those of an accredited institution that the individual has completed at least one hundred fifty semester hours of education as follows:

(a) At least thirty-six semester hours are accounting courses of which at least thirty semester hours are upper-level courses.

(b) At least thirty semester hours are related courses.

5. If prescribed by the board, presents evidence that the individual has retaken and passed the uniform certified public accountant examination.

6. On board approval of reinstatement, pays the registration fee pursuant to section 32-729.