Text Size:

About

The CPA-Inactive designation is a renewable, inactive status for those certificate holders under the age of 62 who have retired or have completely discontinued his or her performance of professional services, who wish to use the CPA credential on buiness cards, telephone directory listing, letterhead or any other similar document or device. The term "-Inactive" must follow the CPA credential on all documents.

How To Change to the CPA-Inactive Status

A licensee is given the opportunity to change to this status during the normal renewal process each year.  He/she may also inform the Board in writing of his/her desire to change to the CPA-Inactive status.

CPE and the CPA-Inactive Status

Continuing Professional Education is not required as a prerequisite for renewing the CPA-Inactive designation each year.

However, please be aware that the Board prohibits one from changing to the CPA-Inactive" status to avoid securing and reporting Continuing Professional Education. If the licensee maintained his/her license throughout the CPE calendar year, then he/she may not change to the CPA-Inactive status to avoid the end of the year reporting requirement.  

CPA Credential and Over the Age of 62

The certificate holder who has completely discontinued his or her performance of professional services, who has no active management or supervisory responsibilities in a firm, and who is at least 62 years of age, is not required to place the word "inactive" or any other word adjacent to his or her CPA credential on a business card, telephone directory listing, letterhead or any other similar device. 

Page Updated: 12/24/2016 2:36:16 PM