California CPA License Reinstatement: What a Lapsed License Costs

If your California CPA license has already lapsed

What it actually takes to get a lapsed California CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Verified

Reinstatement Fee

$200

California calls this the 'delinquency fee,' not a separate line item -- $200 for a license expiring after June 30, 2026 ($170 before), equal to 50% of the $400/$340 renewal fee (Bus. & Prof. Code §163.5).

Catch-Up CPE Required

Formula: an additional 20 hours of CE for each full 6-month period between expiration and the renewal application date, capped at 80 additional hours on top of the normal 80-hour/2-year requirement. No extra CE if less than 6 full months have elapsed.

Source of record Cal. Bus. & Prof. Code §5070.6 (delinquent renewal / 5-year window) and §5070.5 (permit expiration on birth-month); delinquency-fee formula at §163.5; extra CE at 16 CCR §81 read the rule →

What triggers lapsed status: An individual permit expires at the end of the second year of a 2-year cycle anchored to the licensee's own birth month (Bus. & Prof. Code §5070.5). A delinquent (expired) permit may still be renewed for up to 5 years after expiration by paying all accrued fees plus the delinquency fee and showing CE compliance; after 5 years it can no longer be renewed at all.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See California's CPA license renewal deadline →

How many CPE hours does California require? →

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