California CPA License Late Renewal: Late Fee and Grace Period
If you missed your California renewal deadline
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Up to five years. An expired license can be renewed at any time within five years after it expired, by filing the renewal application, paying all accrued renewal fees plus the delinquency fee, and showing CE compliance.
- Late fee: The delinquency fee is 50 percent of the accrued renewal fee: $200 for licenses expiring after June 30, 2026 ($170 for licenses expiring before July 1, 2026), on top of the renewal fee. The CBA's renewal page says the fee applies when payment isn't received within 30 days of expiration.
- Practicing during the window: Not allowed. The Accountancy Act bars practicing public accountancy without a valid permit, and the CBA says that while your license is expired you may not hold out using the CPA title.
- After the window: A license not renewed within five years can't be renewed, restored or reinstated, and the certificate is canceled. To practice again you apply for a new certificate and permit, paying first-time fees and passing the exam unless the Board waives it.
What the rule says
(i) The delinquency fee shall be 50 percent of the accrued renewal fee.
an expired permit may be renewed at any time within five years after its expiration upon the filing of an application for renewal on a form prescribed by the board, payment of all accrued and unpaid renewal fees and providing evidence satisfactory to the board of compliance as required by Section 5070.5.
(a) A permit that is not renewed within five years following its expiration may not be renewed, restored, or reinstated thereafter, and the certificate of the holder of the permit shall be canceled immediately upon expiration of the five-year period, except as provided in subdivision (e).
The delinquency fee for CPA licenses expiring after June 30, 2026 is $200. The delinquency fee for CPA licenses expiring before July 1, 2026 is $170. ... if your license is expired you may not hold out using the title
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