From Inactive status to Active status
This individual is currently licensed as a CPA with the Inactive status. This individual was previously not providing services to the public (providing services that are subject to the guidance of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3) or to or on behalf of an employer. These services include the use of accounting, financial, tax or other skills that are relevant, as determined by the VBOA, and had been granted an exemption from the continuing professional education requirements.
This individual now plans to start providing services to the public or to or on behalf of an employer and is requesting a change in status to Active by the VBOA before providing these services. In order to begin providing services, this individual is required to meet the requirements of VBOA regulation 18VAC5-22-90.