The VBOA does not have a “retired” license status. However, “Emeritus” is a new status (effective July 1, 2026) designed for retired career CPAs. Read more about it and the other license statuses available to you below.
As a licensee who is retired or planning for retirement, you can:
- Remain actively licensed.
- Apply to change your status to “Emeritus.”
- Apply to change your license to “Inactive.”
- Let your license expire.
- Voluntarily surrender your license.
1. Remain actively licensed.
You can remain licensed in the “Active” status and use the CPA title even while retired by:
- Renewing your license each spring as you’ve done in the past, as well as
- Meeting the CPE requirements and
- Paying the $60 renewal fee each year.
You might choose this option if: You think you’ll be providing any accounting or financial services for compensation.
Renew or view the renewal process here.
2. Apply to change your status to “Emeritus”
Beginning July 1, 2026, if you are retired, do not plan to provide accounting or other relevant services for compensation, but want to remain licensed and continue using the CPA title, you can apply for “Emeritus” status.
This status waives all CPE requirements but still requires a $60 annual renewal process.
To be considered for Emeritus status, you must have held a license in good standing for at least 30 years, or at least 15 years for those 60 years or older.
You can continue using the CPA title but must include “Emeritus” as part of the designation, e.g., Your Name, CPA (Emeritus).
To become “Active” again, you can submit a change of license status request form.
You might choose this option if: You are retired, have been licensed for 30 years (or 15 years if you are 60+), want to use the CPA title, and want greater flexibility to take on unpaid volunteer work.
3. Apply to change your license to “Inactive” status.
If you do not plan to provide accounting or other relevant services, but want to remain licensed and continue using the CPA title, you can apply for “Inactive” status.
This status waives all CPE requirements, but still requires a $60 annual renewal process. If you are providing financial services in any compensated or volunteer role, you are not eligible for the Inactive status. Each year during the renewal process, you will need to certify that you continue to meet the “Inactive” requirements.
Beginning July 1, 2026, Inactive CPAs will also need to include “Inactive” while using the title, e.g., Your Name, CPA (Inactive).
To become “Active” again, you can submit a change of license status request form.
You might choose this option if: You won’t be providing relevant paid or volunteer services, you want the CPA title to remain as part of your public biography, and you don’t meet the qualifications for Emeritus status.
Learn more and complete the inactive application here.
4. Let your license expire.
If you do not renew your license on or before June 30 each year, your license is “Expired” by default. With an expired license, you can no longer engage in services restricted to CPAs or refer to yourself as a CPA.
All references to your active CPA licensure and use of the CPA title must be removed before your license expires—including from advertisements, business cards, letterhead, IRS PTIN registry, email or digital signatures, personal, professional or employer websites, resumes, curriculum vitae, and all social media such as LinkedIn and Facebook.
To become “Active” again, you can apply for Reinstatement.
You might choose this option if: You won’t use the CPA title and are comfortable with being listed as “expired” in the public database.
5. Voluntarily surrender your license.
“Voluntarily Surrender” functions identically to “Expired,” but subjectively implies you made the conscious effort to relinquish your license, rather than that you forgot to or did not renew your CPA license. To obtain this status, simply contact us here and request your license status be updated to “Voluntarily Surrender.”
You might choose this option if: You won’t use the license or title and would prefer being listed as “voluntarily surrender” in the public database.
To become “Active” again, you can apply for Reinstatement.
