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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. Submitting a Firm CPA Reinstatement Form to the VBOA.
  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.

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