Rule 3.2.1. A CPA firm seeking reinstatement of a firm
permit or privilege to practice public accounting which has been revoked,
suspended, canceled voluntarily or canceled for failure to register must submit
to the Board an application for reinstatement of such firm permit or privilege
and satisfy the requirements as described herein.
Rule 3.2.2. Such application must be filed on the form
prescribed by the Board and must include a signed and acknowledged petition
which sets forth in full the circumstances surrounding the revocation,
suspension, or cancellation of the applicant's permit, the applicant's reasons
for seeking reinstatement, and any other information the applicant wishes to
bring to the attention of the Board.
Rule 3.2.3. A former CPA firm whose permit or privilege has
been revoked or suspended may make application for reinstatement in accordance
with the provision of the Trial Board order.
(a) In considering an application the Board
shall consider all activities of the applicant since the permit or privilege
was canceled, revoked or suspended, including but not limited to the prior
offense, the applicant's activities during the time the permit or privilege was
in good standing, rehabilitative efforts, and restitution to damaged parties in
the matter.
(b) After consideration
of the
applicant's petition and after conducting such personal
examination of
the
applicant or other persons as it deems necessary and call a hearing to
review facts and circumstances, the
Board may in its discretion reinstate any
revoked, suspended or surrendered firm permit or privilege. The
Board shall
notify such
applicant of its decision in writing.
Rule 3.2.4. The Board may impose appropriate terms and
conditions for reinstatement of a firm permit or privilege, impose continuing
conditions on a firm permit or privilege to be reinstated, and/or otherwise
modify the requirements of a prior order of suspension, revocation or
probation.
Rule 3.2.5. No application for reinstatement will be
considered while the applicant is under a sentence for any criminal offense,
including any period during which the applicant is on court imposed probation
or parole.
Rule 3.2.6. A CPA firm who obtained the firm permit through
reciprocity must provide the Board confirmation of good standing with the
jurisdiction of original issue on forms as prescribed by this Board.
Rule 3.2.7. Reinstatement of a suspended firm permit related
to a licensee's noncompliance with an order for support as defined in
Mississippi Code of 1972, Section
93-11-153,
shall be reinstated only under the conditions provided per Section
93-11-157
or
93-11-163,
as the case may be.
