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Unrenewed firm licenses will automatically go into the Expired status the day after the renewal is due, on July 1. It is the CPA firm’s responsibility to reinstate the firm license once it goes into Expired status. There is a non-refundable $500 reinstatement fee for firms.

Reinstating a Virginia firm CPA license must include:

  1. Meeting the requirements of Code of Virginia § 54.1-4413.2, as prescribed by the VBOA.
  2. Log in and submit an online Firm CPA License Reinstatement Application.
  3. Paying the required non-refundable fee of $500 and other requested information.

During the time in which the license is in Expired status, the firm may not provide attest or compilation services or financial statement preparation services until reinstatement of their firm CPA license is shown as Active on the VBOA Licensee Search.

If during the reinstatement process the firm appears to have used the CPA title, or provided attest, compilation, or financial statement preparation services while in Expired status, a referral will be made to the VBOA Enforcement Division. Definitions of using the CPA title, attest services and compilation services can be found at Code of Virginia § 54.1-4400.   

Please contact the VBOA if the firm chooses to voluntarily surrender the license.