Reinstate individual CPA license
It is the responsibility of the licensee to renew their license, if they so choose, regardless if the licensee receives a reminder notice for renewal or prior to expiration.
The VBOA transmits a third notice for renewal approximately 30 days prior to expiration of the additional 12-month period of expiration permitted by the VBOA. In accordance with Board Regulation 18VAC5-22-170C, the VBOA transmits license renewal notices electronically unless an individual is unable to communicate electronically (in which case a notice will be sent via USPS). However, § 54.1-4413.2, Code of Virginia, places the responsibility for renewing a Virginia license on its holder, and that responsibility is not affected by whether the holder receives a license renewal notice.
A Virginia license provides its holder with a 12-month privilege to use the CPA title in Virginia or provide attest or compilation services to persons and entities located in Virginia.
The individual holding the license has an additional 12-month period after the expiration of a license to renew the license. During this additional 12-month period, the licensee status will show Active-Renewal Fee Delinquent, although during this additional period, the individual is considered to be holding a Virginia license. If the license is not renewed by the end of the additional 12-month period, the license is considered to be Expired and the individual no longer holds a Virginia license, which would then require a license reinstatement.
The VBOA applies a $350 reinstatement fee if the license is allowed to expire after the 12-month additional period. The expired licensee must submit documentation for reinstatement as prescribed by the VBOA.
To reinstate an individual CPA license, the individual must:
- Meet requirements of § 54.1-4413.2, Code of Virginia, as prescribed by the VBOA.
- Meet the CPE requirements in accordance with Board Regulation 18VAC5-22-90.
- Submit an Individual CPA License Reinstatement Form to the VBOA with required fee, CPE documentation and other requested information.
For questions regarding the reinstatement process, contact the VBOA.
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 (shown as Active) is posted on the Licensee Search and therefore, made available for public confirmation.