Unrenewed licensees will automatically go into the Expired status the day after the renewal is due, on July 1. It is the CPA’s responsibility to reinstate the license once it goes into Expired status. There is a non-refundable $350 reinstatement fee for individuals.
Expired individuals must reinstate to an Active status. The Active status must be approved before applying for the Inactive status.
Reinstating a Virginia individual CPA license must include:
- Meeting the requirements of Code of Virginia § 54.1-4413.2, as prescribed by the VBOA.
- Meeting the CPE requirements in accordance with VBOA regulation 18VAC5-22-90.
- Log in and submit an online Individual CPA License Reinstatement Application to the VBOA with the required non-refundable fee of $350, CPE documentation and other requested information.
During the time in which the license is in Expired status, the individual may not use the CPA title or provide attest or compilation services until reinstatement of their individual CPA license is shown as Active on the VBOA Licensee Search.
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.
Please contact the VBOA if the individual chooses to voluntarily surrender the license.