California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 1 — AccountantsArticle 4 — Applications, Registrations, Permits GenerallySection 5070.8
A permit which has been suspended is subject to expiration, and shall be renewed as provided in this article, but such renewal does not entitle the holder of the permit, while it remains suspended, and until it is reinstated, to engage in the practice of accountancy, or in any other activity or conduct in violation of the order or judgment by which the permit was suspended.
A permit which has been revoked is subject to expiration, but it may not be renewed. If it is reinstated after its expiration, the holder of the permit, as a condition precedent to its reinstatement, shall pay a reinstatement fee which shall be in an amount equal to the renewal fee in effect on the last regular renewal date before the date on which it is reinstated, plus the delinquency fee, if any, accrued at the time of its revocation.
Notes
Limits renewal of a suspended permit: it remains subject to expiration and renewal, but renewal does not authorize practice or conduct barred by the suspension until reinstatement. Bars renewal of a revoked permit; if reinstated after expiration, the holder must pay the renewal fee in effect at the last renewal date before reinstatement plus any delinquency fee accrued at revocation.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5070.8 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-4/section-5070-8