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Reinstate individual CPA license

It is the responsibility of the licensee to renew their license, if they so choose, regardless if the licensee receives a reminder notice for renewal or prior to expiration.

To reinstate an individual CPA license, submit a completed Individual CPA License Reinstatement Form to the VBOA.

There is no additional 12-month period to renew the individual CPA license. Unrenewed licensees will automatically go into Expired status the day after the renewal is due.

Beginning July 1, 2017, § 54.1-4413.2. of the Code of Virginia that references the renewal and reinstatement of licenses changed, thereby eliminating the additional 12-month period for renewals. The Active-Renewal Fee Delinquent status for individuals was discontinued. Individuals who currently hold the Active-Renewal Fee Delinquent status as of July 1, 2017, will remain in that status until the license is renewed or expires.

To reinstate an individual CPA license, the individual must:

If the reinstatement application is received by the VBOA within 12 months of license expiration, the date of the reinstatement, if approved, will be effective as of the date it expired.

For any reinstatement application received after 12 months of license expiration, the date of reinstatement will be effective as of the date the reinstatement application is approved.

If you choose not to reinstate your license, please inform the VBOA accordingly to voluntarily surrender the license.

During the time in which the license is in Expired status, the individual may not use the CPA title or provide attest or compilation services until reinstatement of their individual CPA license (shown as Active) is posted on the Licensee Search and therefore, made available for public confirmation.