The board may make an exception to the requirement in part 1105.3000, item A, for a licensee who is retired or who does not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including:
the issuance of reports on financial statements or other compilation communication;
furnishing one or more kinds of management advisory, financial advisory, or consulting services;
the preparation of tax returns; or
furnishing advice on tax matters.
Licensees shall request an exception only in connection with the application for certificate renewal or with a request to change the status of a licensee's certificate from "active" to "inactive" or "exempt."
The board may in particular cases make exceptions to the requirements in parts 1105.3000, item A, and 1105.3100, subpart 1, for reasons of individual hardship including health, military service, foreign residence, or other good cause.
A licensee granted an exception by the board must place the word "inactive" adjacent to the licensee's CPA title on any business card, letterhead, or any other document or device, with the exception of the CPA certificate, on which the CPA title appears.
27 SR 1425; 30 SR 422; 33 SR 476; 38 SR 1367
April 28, 2014