NJ Title 45 - Uniform Enforcement Act

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davenj

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Quick question is I need the first paragraph of NJ Title 45 (link below) translated so I can understand if it applies to me. It was adpoted in 2000, and my interpretatio is that If I held a valid CPA license PRIOR to 2000 this act would NOT apply to me. More details below:

I have been a CPA since 1996, and back in 2000 I moved (within NJ) and somehow the NJ Board of Accountancy never received my address change and renewal application and fee that I submitted for registration in 2003 for the 3-year period. In 2006 I never renewed, most likely because I didn't receive a renewal notice and it didn't occur to me that they didn't have my address. In 2008 I decided to apply for inactive status (didn't have the required cpe credits) and applied to be re-instated (status was "expired") and was told since my license was lapsed for over 5 years, I would need to sit for the exam again, in accordance with the Uniform Enforcement Act (link below). Apparently this law was adopted in 2000, and in 2003 the board attempted to contact me, but didn't have my address. Since in my mind I was active through 2005 the 5-year rule shouldn't apply, but I can't prove this because my bank doesn't keep cancelled checks /bank statements prior to 2004. Now the board insists that I sit for the CPA exam all over again.

"state.nj.us/lps/ca/laws/uniformact.pdf"

Thanks for your help!
 
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