search question-circle-o log-in megaphone arrow-right2 facebook twitter youtube linkedin2 phone plus-circle2 minus-circle2 play2 menu3 cross

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.

Inactive status application form

Inactive status is a way for CPAs who are not currently providing services to the public § 54.1-4413.3, Code of Virginia, or to or on behalf of an employer, including on a volunteer basis, to request an exemption from the VBOA’s continuing professional education requirements. These services include the use of accounting, financial, tax or other skills that are relevant, as determined by the VBOA.

To qualify for Inactive status, your Virginia CPA license must be in Active status. You must be approved for the Inactive status before ceasing to meet the CPE requirements. 

Please note: During the annual renewal period from March until June, all Inactive applications received will only be considered after the renewal of the license in the current status is completed.