Reinstatement of a lapsed CPA certificate or LPA license. The
fee for the reinstatement of a lapsed CPA certificate or LPA license for
applications filed on or after July 1, 2009, is $100 plus the renewal fee plus
$25 per month of expired registration up to a maximum of $1,000.
Reinstatement of lapsed firm
permit to practice. The fee for the reinstatement of a lapsed CPA or
LPA firm permit to practice for applications filed on or after July 1,2009, is
$ 100 plus the renewal fee plus $25 per month of expired registration up to a
maximum of $1,000.
Applicants for reinstatement. All applicants for reinstatement
shall be assessed the $100 reinstatement fee. The $25 per month penalty fee
described in subrules 12.2(1) and 12.2(2) shall not be assessed if the
applicant for reinstatement did not, during the period of lapse, engage in any
acts or practices for which an active CPA certificate, LPA license, or firm
permit to practice as a CPA or LPA firm is required in Iowa. Falsely claiming
an exemption from the monthly penalty fee is a ground for discipline; in
addition, other grounds for discipline may arise from practicing on a lapsed
certificate, license or permit to practice.
Iowa Admin. Code r. 193A-12.2
ARC 7715B, lAB 4/22/09,
effective 7/1/09; ARC 8867B, lAB 6/30/10, effective 8/4/10; ARC 9123B, lAB
10/6/10, effective 11/10/10