HARRY HUGHES, Governor

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(B)  PRACTICE PROHIBITED.

A LICENSEE ON INACTIVE STATUS MAY NOT PRACTICE CERTIFIED
PUBLIC ACCOUNTANCY IN THE STATE.

(C)  EXPIRATION AND RENEWAL OF INACTIVE STATUS.

(1)  UNLESS THE INDIVIDUAL APPLIES FOR ANOTHER 2-YEAR
TERM AS PROVIDED IN THIS SECTION, AN INDIVIDUAL ON INACTIVE
STATUS LOSES THAT STATUS ON THE 1ST DECEMBER 31 THAT COMES:

(I)  AFTER THE INACTIVE STATUS REGISTRATION
CERTIFICATE IS ISSUED TO THE LICENSEE; AND

(II)  IN AN EVEN-NUMBERED YEAR.

(2)  AT LEAST 1 MONTH BEFORE THE INACTIVE STATUS OF AN
INDIVIDUAL EXPIRES, THE BOARD SHALL SEND TO THE INDIVIDUAL, BY
FIRST CLASS MAIL TO THE LAST KNOWN ADDRESS OF THE INDIVIDUAL, A
RENEWAL APPLICATION FORM AND A NOTICE THAT STATES:

(I)  THE DATE ON WHICH THE INACTIVE STATUS
EXPIRES;

(II)  THE DATE BY WHICH THE BOARD MUST RECEIVE
THE RENEWAL APPLICATION FOR THE RENEWAL TO BE MAILED BEFORE THE
INACTIVE STATUS EXPIRES; AND

(III)  THE AMOUNT OF THE RENEWAL FEE.

(3)  BEFORE THE INACTIVE STATUS EXPIRES, THE LICENSEE
PERIODICALLY MAY RENEW IT FOR AN ADDITIONAL 2-YEAR TERM, IF THE
LICENSEE:

(I)  OTHERWISE IS ENTITLED TO BE PLACED ON
INACTIVE STATUS;

(II)  PAYS TO THE BOARD A RENEWAL FEE NOT
EXCEEDING $40, AS SET BY THE BOARD; AND

(III)  SUBMITS TO THE BOARD A RENEWAL
APPLICATION ON THE FORM THAT THE BOARD PROVIDES.

(4)  THE BOARD SHALL RENEW THE INACTIVE STATUS OF EACH
LICENSEE WHO MEETS THE REQUIREMENT OF THIS SUBSECTION.

(D)  REACTIVATION.

THE BOARD SHALL REACTIVATE THE LICENSE OF AN INDIVIDUAL WHO
IS ON INACTIVE STATUS, IF THE INDIVIDUAL:

(1) COMPLIES WITH THE CONTINUING EDUCATION
REQUIREMENTS ESTABLISHED BY THE BOARD FOR THIS PURPOSE;