Virginia CPAs on Inactive Status Must Add "Inactive" to Their Title Starting July 1

Starting July 1, Virginia CPAs on Inactive status will have to call themselves "Inactive" — literally. The Virginia Board of Accountancy just announced a policy change requiring all CPAs holding Inactive licenses to include "Inactive" in their title when representing themselves as CPAs. The board also created a new "Emeritus" status for retired CPAs.

What's Changing

Previously, Virginia CPAs on Inactive status could use the CPA designation without any qualifier. Under the new policy, effective July 1, 2026, Inactive CPAs must explicitly identify themselves as such — on business cards, email signatures, LinkedIn profiles, and anywhere else they use the credential. The board also introduced an Emeritus status for CPAs who have retired from practice. Details on eligibility and application requirements haven't been fully published yet, but the status is designed to recognize career CPAs who are no longer actively practicing.

Why This Matters

The distinction between Active and Inactive CPA status matters because Inactive licensees aren't required to meet Virginia's continuing professional education (CPE) requirements. Active CPAs must complete 120 hours of CPE every three years, including specific ethics and technical training. Inactive CPAs can maintain their license without meeting those requirements — but they can't perform attest services like audits or reviews. By requiring Inactive CPAs to disclose their status, the board is addressing a longstanding concern: that the public can't easily tell whether a CPA is current on CPE and eligible to provide attest services. The new rule makes that distinction explicit.

Who This Affects

If you hold a Virginia CPA license on Inactive status, you need to update how you represent yourself by July 1. That means:

• Business cards: "John Doe, CPA (Inactive)"

• Email signatures: "Jane Smith, CPA (Inactive)"

• LinkedIn and social media: Add "(Inactive)" to your CPA designation

If you're retired and no longer practicing, the new Emeritus status gives you a way to maintain your credential without the Inactive qualifier — but you'll need to check the board's requirements to see if you qualify.

What You Should Do Now

Inactive CPAs: Start planning to update your professional materials before July 1. The board hasn't announced penalties for non-compliance yet, but given that this is a public protection measure, expect enforcement. Active CPAs: No changes for you, but be aware that the board is tightening how credentials are disclosed. If you let your license lapse into Inactive status in the future, you'll be required to disclose it immediately. Retired CPAs: Watch for details on the Emeritus status application process. The board's Winter 2026 newsletter mentioned the policy but didn't provide full implementation guidance yet.

Bottom Line

Virginia is making CPA status transparency a priority. Starting July 1, if you're Inactive, you have to say so. If you're retired, there's now a formal Emeritus designation to recognize your career without the Inactive label. The change is part of a broader trend: state boards are cracking down on credential misuse and making sure the public can tell who's actively maintaining their license and who isn't. Check your Virginia CPA status and update your materials before the July 1 deadline. More details available at boa.virginia.gov.