Section 1420.60  Restoration

a)         A person seeking restoration of a license as a registered certified public accountant, after it has expired or been placed on inactive status for 5 years or more, shall file an application with the Division, together with the required fee specified in Section 1420.40 of this Part. 

b)         A person seeking restoration of a license as a licensed certified public accountant, after it has expired or been placed on inactive status for 5 years or more, shall file an application with the Division, together with the required fee specified in Section 1420.40 of this Part and proof of 120 hours of continuing education as defined in Section 1420.70 of this Part in the 3 years immediately preceding application for restoration.  Not less than 4 hours of the 120 hours shall be courses covering the subject of professional ethics.  The applicant shall also submit one of the following:

1)         One verification of employment completed by an employer, co-worker or client; or

2)         Proof of active practice in another jurisdiction.  Such evidence shall include a statement from the appropriate board or licensing authority in the other jurisdiction that the licensee was authorized to practice during the term of said active practice; or

3)         Certification of licensure from the licensing authority, stating the dates of licensure and whether the records of the licensing authority contain any record of disciplinary action taken or pending; or

4)         One verification of employment attesting to the applicant's practice of public accounting in a jurisdiction where licensure is not required; or

5)         An affidavit attesting to military service as provided in Section 17.1 of the Act; or

6)         Other proof acceptable to the Division of the applicant's fitness to have the license restored.

c)         Individuals who held a license in Illinois as a certified public accountant less than 3 years are not required to complete the minimum 4 hours in professional ethics.

d)         A person seeking restoration of a license that has expired or been placed on inactive status for less than 5 years shall have the license restored upon payment of the required fee as specified in Section 1420.40.  A licensed certified public accountant must also submit proof of 120 hours of continuing education as defined in Section 1420.70 of this Part. The CPE hours must have been obtained within the 3 years immediately preceding application for restoration.  However, any licensee whose license expired while in military service as provided in Section 17.1 of the Act shall be excused from the payment of any lapsed renewal fees if application for restoration is made within 2 years of termination of such service.

e)         Any person seeking restoration of a license within 2 years after discharge from military service pursuant to Section 17.1 of the Act will be required to pay only the current renewal fee and will not be required to submit proof of meeting the continuing education requirements.

f)          When the accuracy of any submitted documentation or the relevance or sufficiency of the course work or experience is questioned by the Division because of lack of information, discrepancies or conflicts in information given, or a need for clarification, the licensee seeking restoration of a license will be requested to:

1)         provide such information as may be necessary; and/or

2)         appear for an interview before the Committee to explain such relevance or sufficiency, clarify information or clear up any discrepancies or conflicts in information.

(Source:  Amended at 29 Ill. Reg. 9853, effective August 1, 2005)