If you are currently licensed as a CPA with either the Inactive or Emeritus status and would like to return to the Active status, please complete the application below.
In order to provide services as an Active CPA you must first meet the CPE requirements of VBOA regulation 18VAC5-22-90, demonstrating 120 hours of CPE including a current two-hour VBOA-approved ethics course.
When should I return to Active?
As an Inactive or Emeritus CPA, you are not permitted to provide compensated or volunteer services to the public, as defined in § 54.1-4400. Therefore, you must return to Active before providing such services.
To begin the process, complete the online form below or print out and complete the PDF version and submit it to the VBOA.
Keep in mind that while in Inactive or Emeritus status, you must notify the VBOA if the services you provide change (including, job title, job description, volunteer tasks, etc.). The board will determine whether you are required to return your license to Active status.

