If the board has suspended, revoked or refused to renew a license or has revoked the practice privileges of a substantial equivalency practitioner, the licensee, firm or substantial equivalency practitioner against whom action has been taken under the provisions of this article, must be afforded an opportunity to demonstrate the qualifications to resume practice. The application for reinstatement must be in writing and is subject to the procedures specified by rule.

Terms Used In West Virginia Code 30-9-23

  • Board: means the West Virginia Board of Accountancy. See West Virginia Code 30-9-2
  • Firm: means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants. See West Virginia Code 30-9-2
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • License: means a certificate, permit, registration or authorization. See West Virginia Code 30-9-2
  • Licensee: means the holder of a license. See West Virginia Code 30-9-2
  • Rule: means any rule proposed for legislative approval by the board pursuant to this article. See West Virginia Code 30-9-2
  • Substantial equivalency practitioner: means any individual whose principal place of business is not in this state, who holds a certificate from another state and has complied with the provisions of section sixteen of this article. See West Virginia Code 30-9-2
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