Licensed firms must appoint an Active Virginia CPA as the principal licensee. The appointed licensee must be in good standing with the VBOA.
The Inactive status policy is changing July 1, 2026, to require all CPAs currently approved for Inactive status to start including “Inactive” in their title. The policy also adds a new “Emeritus” status for retirees: Read the policy here.
Licensed firms must appoint an Active Virginia CPA as the principal licensee. The appointed licensee must be in good standing with the VBOA.