(a)  A person who has forfeited a certificate is no longer a CPA and thus is not subject to the renewal fee or CPE requirements contained in these Rules.

(b)  A person who requests reissuance of a forfeited certificate shall make application and provide the following to the Board:

(1)           payment of the current certificate application fee;

(2)           three certificates of moral character provided by the Board and completed by CPAs; and

(3)           evidence of satisfactory completion of the CPE requirement described in Rule .0105(c)(2) of this Section.

(c)  The certificate may be reissued if determined by the Board that the person meets the requirements as listed in Paragraph (b) of this Rule.


History Note:        Authority G.S. 93-12(3); 93-12(5); 93-12(8a); 93-12(8b);

Eff. October 1, 1984;

Amended Eff. January 1, 2014; July 1, 2010; August 1, 1998; February 1, 1996; April 1, 1994; May 1, 1989;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014.