Those who meet one of the following conditions may apply to become a non-practicing member:
(1) Obtained a passing certificate in the national unified examination for certified public accountants within the last 5 years.
(2) A practicing member who has ceased practice or had their registration revoked or canceled within the last 5 years.
(3) Obtained a passing certificate in the national unified examination for certified public accountants more than 5 years ago, or a practicing member who ceased practice or had their registration revoked or canceled more than 5 years ago, and has been approved after...