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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.

To reinstate a Firm CPA License, submit a completed Firm CPA License Reinstatement Form to the VBOA.

The Virginia Board of Accountancy (VBOA) transmits a 3rd renewal notice 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 a firm 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.

See § 54.1-4413.2, Code of Virginia, for details regarding reinstatement of the Firm CPA License.

A Virginia Firm CPA 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 firm 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 firm 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 firm no longer holds a Virginia license, which would then require a license reinstatement.  The VBOA applies a $500 reinstatement fee if the license is allowed to expire after the 12-month additional period.  The expired firm must submit documentation for reinstatement as prescribed by the VBOA.

To reinstate a Firm CPA License, the firm must:

For questions regarding the firm reinstatement process, contact the VBOA.

During the time in which the license is in “Expired” status, the firm may not provide attest or compilation services until reinstatement of the Firm CPA License (shown as Active) is posted on the Licensee Search page and therefore, made available for public confirmation.