Minnesota Statutes 326A.09 – Reinstatement
The board may reinstate a suspended, revoked, expired, or surrendered certificate, registration, or permit or suspended, revoked, expired, or surrendered practice privileges upon petition of the person or firm holding or formerly holding the registration, permit, or certificate, or practice privileges. The board may, in its sole discretion, require that the person or firm submit to the board evidence of having obtained up to 120 hours of continuing professional education credits that would have been required had the person or firm held a registration, certificate, permit, or practice privileges continuously. The board may, in its sole discretion, place any other conditions upon reinstatement of a suspended, revoked, expired, or surrendered certificate, permit, registration, or of practice privileges that it finds appropriate and necessary to ensure that the purposes of this chapter are met. No suspended certificate, registration, permit, or practice privileges may be reinstated until the former holder, or person with practice privileges has completed one-half of the suspension.
Terms Used In Minnesota Statutes 326A.09
- Board: means the Minnesota Board of Accountancy established under section 326A. See Minnesota Statutes 326A.01
- Certificate: means a certificate as a certified public accountant issued under section 326A. See Minnesota Statutes 326A.01
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Permit: means a permit to practice as a CPA firm issued under section 326A. See Minnesota Statutes 326A.01
- Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
- Professional: means arising out of or related to the specialized knowledge or skills associated with certified public accountants or persons registered under section 326A. See Minnesota Statutes 326A.01