Virginia CPA License Reinstatement: What a Lapsed License Costs
If your Virginia CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-08
Reinstatement Fee
$350
Nonrefundable individual reinstatement fee (firm reinstatement is a separate $500 fee).
Catch-Up CPE Required
- Reinstatement requires proof of 120 CPE hours earned in the three calendar years prior to and including the year you apply, including a 2-hour VBOA-approved ethics course from the year you apply (VBOA CPE page chart, 'Reinstating license (from Inactive / Expired / Voluntarily Surrender)'; the reinstate page asks for '120 hours of CPE, including the VBOA-approved ethics course'). The ethics hours count inside the 120, not on top of them.
- 2 ethics hours, within that total.
Source of record
18VAC5-22-20 (Fees) and 18VAC5-22-180 (Issuance, renewal, and reinstatement of licenses)
read the rule →
What triggers lapsed status: Individual licenses must renew by June 30 each year, with one exception under 18VAC5-22-180(B): if a person applies for an initial license or reinstatement on or after March 1 of a calendar year, the license will not expire until June 30 of the following calendar year. Per the board's own guidance an unrenewed license automatically expires effective July 1, requiring reinstatement rather than simple renewal.
Last verified: November 8, 2026 · 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 Virginia's CPA license renewal deadline →