As of January 1, 2020, the Active – CPE Exempt status was renamed Inactive but the requirements and guidelines remain the same.
CPAs who hold the Inactive status can still use the CPA title in their name but must be pre-approved by the VBOA. In order to qualify for the Inactive status a licensee’s current job duties cannot require a substantial use of accounting, financial, tax or other skills that are relevant, as determined by the VBOA.
If a licensee is not currently providing services to the public or to or on behalf of an employer, they may not be required to meet the VBOA’s CPE requirements.
Other state boards of accountancy use the term Inactive and the VBOA approved to make a change in the status name to alleviate any confusion or misunderstandings with the Active – CPE Exempt name.