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Home > Individual CPAs > Reinstate

Reinstate

Reinstatement is the process of bringing a CPA license back to the Active status once a license lapses for any reason. Most license reinstatements happen shortly after the renewal period closes on June 30 each year, though you can reinstate your license at any point after expiration.

You can find answers to these common questions about Virginia individual CPA license reinstatement below:

How do I reinstate my license?

As a reminder, it is your responsibility to reinstate your license once it expires and ensure you still meet the requirements of Code of Virginia § 54.1-4413.2, as prescribed by the VBOA. Individual license reinstatement costs $350 and is nonrefundable.

To reinstate your Virginia individual CPA license, you must:

  1. Upload proof that you have completed 120 hours of CPE, including the VBOA-approved ethics course, into the NASBA Audit Service.
  2. Login to your VBOA profile to complete and submit a reinstatement application to the VBOA, and pay the required, non-refundable fee of $350.
  3. Send an email to cpe@boa.virginia.gov providing your name and license number and informing us that you have submitted the required application for Reinstatement, uploaded the required CPE and that your application is ready for review.

If you have never utilized the NASBA Audit Service, please email cpe@boa.virginia.gov to request a registration code for the CPE tracker.

Processing time for a Reinstatement application is 2-4 weeks from the date we receive your email indicating the application fee has been paid and all CPE has been uploaded.

Why did my license expire?

Unrenewed licensees automatically expire the day after license renewal is due each year, on July 1. Learn more about license renewal here.

Can I keep working as a CPA during the reinstatement process?

When your license is expired, you may not use the CPA title or provide attest or compilation services until your license has been reinstated and is shown as “Active” on the VBOA Licensee Search.

Unless you hold an Active CPA license in another jurisdiction, you are not permitted to claim the CPA title or the terms “Certified Public Accountant” or “Public Accountant” in any form or manner. You should remove any references to these terms immediately from advertisements, business cards, letterhead, IRS PTIN registry, any email or personal signatures, employer websites or any websites under your control, resumes, curriculum vitae, and all social media including LinkedIn and Facebook. 

Additionally, you cannot advertise or perform services that are restricted to licensed CPAs and CPA Firms. And you cannot be the primary licensee, nor be the majority owner for any Virginia licensed CPA Firm.

Pursuant to the Code of Virginia, disciplinary action will be taken if you are found to be using the CPA title without an Active CPA license.

If it appears through the license reinstatement process that an applicant has used the CPA title, provided attest services or provided compilation services, without proper CPA licensure, 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.  

What are the other license status options?

  • Remain expired – Do nothing and your license will remain expired and you cannot use your CPA license.
  • Voluntarily surrender – Please contact the VBOA if you want to voluntarily surrender your license.
  • Inactive status – Please note, if you are seeking inactive status and your license has expired, you must first follow the above reinstatement process before applying for the Inactive status.