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It is the responsibility of the licensee to renew their firm license, if they so choose, regardless if the licensee receives a reminder notice for renewal from the VBOA.

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Choose to Renew Firm CPA License

All CPA firms in Virginia must renew their license annually. In general, a Virginia Firm CPA License expires on the last day of the month in which the license was originally issued. Licensees may visit the Virginia Board of Accountancy’s (VBOA) Licensee Search to determine when their license is due to expire. A Virginia Firm CPA License may be renewed within 40 days of expiration.

The VBOA transmits renewal notices approximately 30 days prior to expiration of the license, followed by a 2nd notice approximately 60 days after expiration. 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 renewal of a 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 may prescribe renewal fees and requirements that increase based on the amount of time the firm allows to elapse before applying for renewal. The VBOA applies a $100 late fee by the expiration date.

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Renewal requires affirmation of meeting peer review requirements.

The VBOA generally updates its records within 24 hours after online processing. Check the VBOA Licensee Search to verify that a license has been renewed.

If renewal is not possible online, contact the VBOA. Download the Firm CPA License Renewal Form to renew a license manually and mail it to the VBOA for processing.  The VBOA applies a $25 fee for manual renewals.

Choose NOT to Renew Firm CPA License

Voluntarily Surrender. A Firm CPA License must be maintained in order to continue to provide attest or compilation services to persons or entities located in Virginia.

    If choosing not to renew a Firm CPA License due to voluntary surrender contact the VBOA. The licensee’s record will be updated to “Voluntarily Surrender”; otherwise, the record will reflect “Expired” status.

    The firm may apply for reinstatement if the CPA license was voluntarily surrendered and at a later date the firm chooses to provide attest or compilation services to persons or entities located in Virginia.

    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.