Virginia CPA License Reinstatement: What a Lapsed License Costs
If your Virginia CPA license has already lapsed
What it actually takes to get a lapsed Virginia 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 where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
Nonrefundable individual reinstatement fee (firm reinstatement is a separate $500 fee).
- Reinstatement requires the standard 120 CPE hours (earned in the 3 calendar years prior to and including the application year) plus a 2-hour VBOA-approved ethics course EACH of those 3 years (18VAC5-22-90(A): 'an ethics course of at least two hours' within each year's 20-hour minimum) -- this mirrors the standard rolling requirement rather than adding extra hours on top of normal renewal.
- 2 ethics hours, within that total.
What triggers lapsed status: Individual licenses must renew by June 30 each year; per the board's own guidance an unrenewed license automatically expires effective July 1, requiring reinstatement rather than simple renewal.
See Virginia's CPA license renewal deadline →