32-748
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32-748. Reinstatement of certificate; definition A. On application in writing, on completing all of the requirements prescribed by the board and for good cause shown, the board may: 1. Issue a new certificate to a certified public accountant or a public accountant whose certificate has been revoked. 2. Permit the reinstatement of anyone whose certificate has expired, has been canceled or has been suspended. 3. Modify the suspension of any certificate to practice public accounting which has been suspended. 4. Find that the probationary requirements have been fulfilled. B. "Good cause shown" as used in this section means that the person making application for reinstatement or reissuance shall demonstrate through substantial evidence presented to the board that he is completely rehabilitated with respect to the conduct which was the basis of the revocation or suspension of his certificate or registration. Demonstration of rehabilitation shall include evidence: 1. That the person has not engaged in any conduct during the revocation, suspension, expiration or cancellation period which, if licensed or registered during the period, would have constituted basis for revocation or suspension pursuant to section 32-741 or 32-742. 2. That, with respect to any criminal conviction which constituted any part of the basis for the previous revocation or suspension, civil rights have been fully restored pursuant to statute or other applicable recognized judicial or gubernatorial order. 3. That restitution has been made as ordered by the board and that restitution has been made as ordered by a court of competent jurisdiction as a result of the registrant's violation of this chapter or rules adopted pursuant to this chapter. 4. Such other evidence of rehabilitation that the board deems appropriate. C. Any person making application for issuance or reinstatement of a revoked certificate shall, in addition to the other requirements of this section, comply with all then existing qualifications and requirements for initial certification for the practice of accounting by a certified public accountant or by a public accountant, except those requirements which are inconsistent with this section. D. The board shall not issue or reinstate a certificate to a certified public accountant or public accountant whose certificate has been revoked prior to the expiration of five years from the effective date of revocation, except if the revocation is based only on section 32-741, subsection A, paragraph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 such revocation. |