(1) A license that remains in a delinquent status for two years, pursuant to Florida Statutes § 455.271(6), automatically becomes null and void.
    (2) A null and void license is only eligible for a change of status, pursuant to the reinstatement terms set forth in Florida Statutes § 473.313(5)
    (3) A null and void license, subject to board review and clearance, may be reinstated pursuant to Florida Statutes § 473.313(5) An applicant seeking reinstatement of a null and void license shall:
    (a) Complete the Application for Reinstatement of Null and Void License (DBPR CPA 9, Effective June 2021). The form, which is incorporated by reference in Fl. Admin. Code R. 61-35.003, is provided by the Department and available on the Department’s website and at the Board office located at 240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655. The applicant is required to include with the application a personal statement regarding the cause and circumstances resulting in the null and void license;
    (b) Pay applicable fees pursuant to Rules 61H1-31.015, 61H1-31.003, and 61H1-31.004, F.A.C.; and
    (c) Complete continuing professional education (CPE) as referenced in subsection (3) of this rule. An applicant is not required to provide proof of CPE completion prior to board review of the application; however, the applicant must complete all required hours prior to the reinstatement of the license.
    (4) An applicant, whose application been approved by the board, shall submit the Continuing Professional Education Reporting form (DBPR CPA 41, Effective June 2021), which is incorporated by reference in Fl. Admin. Code R. 61-35.003 The form is provided by the Department and available on the Department’s website and at the Board office located at 240 N.W. 76th Drive, Suite A, Gainesville, FL 32607-6655. The applicant shall provide proof of completion of CPE hours as follows:
    (a) 120 CPE hours for the reinstatement of the null and void license to delinquent status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects; and
    (b) 120 CPE hours for the reactivation from the delinquent status to current active status, consisting of 30 hours in accounting and auditing, 8 hours in board approved ethics, and no more than 30 hours in behavioral subjects.
    (5) In lieu of reinstatement, applicants with a null and void license may apply for licensure pursuant to Florida Statutes § 473.308, by one the following methods:
    (a) Licensure by Endorsement, if applicable; or
    (b) Licensure by Examination.
Rulemaking Authority 455.213, 455.271, 473.304, 473.308, 473.312, 473.313(5) FS. Law Implemented 455.213, 455.271, 473.312, 473.313 FS. History-New 4-26-22.