Accredited status may be reinstated in one of three ways: 1) In the case of the ABA, you may sit and satisfactorily complete the examination at any time following the expiration of the accredited status. 2) You may submit the reinstatement fee of $150 and give evidence to the Council of the completion of acceptable continuing education in the 12 months immediately prior to the date of filing for reinstatement. The CPE hours required for reinstatement in accountancy are 20 hours, 7 of which must be in accounting subjects other than taxation and 13 must be in taxation. The CPE credits required for reinstatement in both accountancy and federal taxation are 20 hours, 7 of which must be in accounting subjects other than taxation and 13 must be in taxation. Hours used for the purposes of reinstatement may be applied towards renewal if earned within the current reporting cycle. This option is available at any time after the expiration of accreditation although the original accreditation numbers may not be available. 3) You may be reinstated by ACAT Board action on an individual basis only for extreme or special circumstances.