(1) A licensee may place the license on inactive status (certificate/maintenance) by either indicating on the renewal form that inactive status is desired, or by informing the board office, in writing, that an inactive status is desired, and paying the appropriate fee. It is the sole responsibility of the inactive licensee to keep the board informed as to any change of address during the period of time the license remains on inactive status.

(2) A licensee may not practice accounting in the state of Montana while the license is in an inactive status.

(3) Upon application and payment of the appropriate fee, the board may reactivate an inactive license if the applicant presents satisfactory evidence that the applicant has complied with the continuing education rules of the board under ARM 24.201.2106.

(4) Upon application and payment of the appropriate fee, the board may reactivate a revoked license provided the following requirements are met:

(a) submits written petition stating the reasons for requesting reactivation and outlining employment since certificate or permit was revoked;

(b) presents satisfactory evidence that the applicant has complied with the continuing education requirements of the board under ARM 24.201.2106 if applying for a permit to practice; and

(c) submits certification from the licensing body of all jurisdictions where the licensee is licensed or has practiced that the applicant is in good standing and has not had any disciplinary actions taken against the applicant's license, or if the applicant is not in good standing by that jurisdiction, an explanation of the nature of the violation(s) resulting in that status, including the extent of the disciplinary treatment imposed.

(5) Certificate or license holders who are fully retired from active employment will be exempt from paying annual renewal fees upon submitting a retired status request form to the board and receiving approval.