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.
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.
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.
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.
The West Virginia Board of Accountancy filed a Notice of Public Comment with the West Virginia Secretary of State's Office on May 10, 2023.
2022 CPE Season is upon us. Please ensure that you secure all CPE hours by December 31, 2022, and report the CPE courses online by the January 31, 2023 deadline.
Board staff has received several inquiries whether the Board will be providing blanket extensions of the CPE requirement and CPA license and firm permit renewals.