| Title | VBOA Policy: Inactive Status Procedure for Approval/Denial/Appeal |
| Document ID | 5978 |
| Summary | Definition of Inactive status and the procedure CPAs must follow to apply for approval, denial, or appeal of this status. |
| Effective Date | 7/1/2026 |
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Posted On 4/12/2026
Document on Town Hall
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| Explanation or Citations | Code of Virginia ยง 54.1-4409.1(B); 18VAC5-22-90(C) |
| Proposed Change | Register Date | Status |
|---|---|---|
| Amendments to the Inactive license status and addition of Emeritus license status. | 1/26/2026 | Forum ended on 2/25/2026 with 0 Comments. |
| Clarification and updates to Inactive status policy. CPAs must have been Active for five years before applying for Inactive status. | 2/27/2023 | Forum ended on 3/29/2023 with 0 Comments. |
| Clarification and updates to Inactive status policy. CPAs must have been Active for five years before applying for Inactive status. | 11/21/2022 | Forum ended on 12/21/2022 with 0 Comments. [Changes Withdrawn] |
| Clarification and updates to Inactive status policy. | 2/3/2020 | Forum ended on 3/4/2020 with 0 Comments. |
| The term "Active -- CPE Exempt" is being replaced with the word "Inactive" in order to better conform with many other state boards of accountancy. | 11/11/2019 | Forum ended on 12/11/2019 with 0 Comments. |