If you do not pay your renewal fees on-time or within the sixty-day late window, fail to meet the CPE requirements, or do not adhere to the Code of Ethics, your ACAT credential(s) will be suspended and your certificate(s) will need to be returned. You have five years from the date of suspension to request reinstatement.
Accredited status may be reinstated in one of three ways:
- In the case of the ABA, you may sit and satisfactorily complete the examination at any time following the expiration of the accredited status.
- You may submit the Reinstatement Form along with the reinstatement fee ($75 for one credential, $100 for 2-4 credentials) + all current year's renewal fees. In addition to the fees, you must demonstrate evidence of the completion of acceptable continuing education in the 12 months immediately prior to the date of filing for reinstatement.
- The CPE required for reinstatement in accountancy (ABA) is 40 hours over the last 12 months, 8 of which must be in accounting and related subjects and 8 must be in taxation.
- The CPE required for reinstatement of the Accredited Tax Advisor (ATA) is 30 hours over the last 12 months in taxation and related subjects and in ethics.
- The CPE required for reinstatement of the Accredited Tax Preparer (ATP) is 24 hours over the last 12 months in taxation and related subjects and in ethics.
- You may be reinstated by ACAT Board action on an individual basis only for extreme or special circumstances.