VA CPA Board

New Inactive and Emeritus CPA License Status Policy Effective July 1, 2026

The Virginia Board of Accountancy (VBOA) has issued a new policy establishing formal requirements for Inactive and Emeritus license statuses for Virginia CPAs, effective July 1, 2026. Inactive status requires at least five years of active Virginia licensure, while Emeritus status requires 30 years of active licensure or 15 years plus age 60. Both statuses exempt holders from CPE requirements but require use of the CPA (Inactive) or CPA (Emeritus) designation. Licensees seeking to return to Active status must complete 120 hours of CPE including a current two-hour ethics course before providing services.