Retired Status

A licensee may apply to have his or her license placed in a retired status with the CBA. While a licensee in a retired status may receive a share of the net profits from a public accounting firm or other compensation from a public accounting firm, the licensee must not otherwise engage in the practice of public accountancy. Doing so, while the license is in a retired status, is grounds for revocation or discipline of the retired license.

Please note, the holder of a license in a retired status, when using the title "certified public accountant," the CPA designation, or any other reference that would suggest the person is licensed by the CBA must place the term "retired" immediately after the designation or title.

More information regarding this requirement can be found on the FAQ webpage.

Application for Retired Status

To apply for retired status, a licensee must fulfill the following requirements:

  • Submit a completed application to the CBA on Form 11R-48 (11/17).
  • Remit the one-time application fee of $75 to the CBA via a money order, cashier's check, or personal check drawn on a U.S. bank.
  • Have held a license as a certified public accountant or public accountant in the United States or its territories for a minimum of 20 total years.
  • Of the 20 total years, have held a license in an active status as a certified public accountant or public accountant a minimum of five years with the CBA.

The CBA shall deny an application if the CPA license is subject to an outstanding order of the CBA, suspended, revoked, or otherwise punitively restricted by the CBA, or is subject to disciplinary action.

Limitation on Retired Status

A licensee may be granted a license in a retired status on no more than two separate occasions.

Abandonment of the Application

An application for a certificate, permit, registration, or license, including any application for retired status, shall be deemed abandoned and any application fee shall be forfeited, if the applicant fails to complete the application within two years of its original submission or within one year of notification by the CBA of any deficiency in the application.

Renewal of a License in a Retired Status

A retired status license must be renewed every two years at the time of license expiration. The expiration date for a license in a retired status will remain the same as when the license was held in an active or inactive status. However, at the time of renewal, the holder of a license in a retired status is exempt from both the license renewal fee and the continuing education (CE) requirements. To renew a retired status license, the licensee must fulfill the following requirements:

  • Submit the completed Retired Status License Renewal Application through CBA Connect or alternatively, a written submission requesting renewal of the retired status license prior to the renewal date.
  • Complete and submit the Peer Review Reporting Form PR-1 (PR-1) if you operated as a sole proprietor and performed services that require a peer review since your last renewal. Please refer to the peer review FAQs for additional information. .

Restoration of a License from a Retired Status to Active Status

Once a license is in a retired status, the licensee may restore his or her license to an active status either at the time of renewal or prior to the next renewal. The requirements are the same whether you restore at the time of renewal or prior to your next renewal, with the exception of the Peer Review Reporting Form (PR-1).

To restore a license to active status, the licensee must fulfill the following requirements:

  • Submit the Application Requesting Restoration to Active Status Prior to License Renewal or alternatively, a written submission requesting restoration to active status.
    • If restoring at the time of renewal, submit a written request to restore your license to active status.
  • Remit the restoration application fee of $50 to the CBA via a money order, cashier's check, or personal check drawn on a U.S. bank.
  • Within the 24-month period prior to restoring to an active status, complete 80 hours of CE, including the following:
    • Complete a minimum of 20 hours in the one-year period immediately preceding restoration to an active status, with a minimum of 12 hours of the 20 required hours in technical subject areas.
    • Four hours of ethics education.
    • A two-hour Board-approved Regulatory Review course if more than six years have lapsed since completion of a Board-approved Regulatory Review.
    • If subject to the Government Auditing or Accounting and Auditing CE requirement, as described in CCR sections 87(c) and 87(d), complete 24 hours of CE as described in those sections.

      If subject to this requirement, complete four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements in addition to the 24-hour requirement, as described in CCR section 87(f).

    • If subject to the Preparation Engagement CE requirement, as described in CCR section 87(e), you must complete eight hours of CE as described in that section.

      If you are subject to this requirement, you must complete four hours of Fraud CE specifically related to the prevention, detection, and/or reporting of fraud affecting financial statements in addition to the eight-hour requirement, as described in CCR section 87(f).

  • Complete and submit the Peer Review Reporting Form PR-1 (PR-1) if you operated as a sole proprietor and performed services that require a peer review since your last renewal.
  • You may be subject to the fingerprint requirement if you have not held a license in active status since 2014. Staff will determine if you are subject to the fingerprint requirement when you apply for restoration to active status. If you are subject to the fingerprint requirement, staff will notify you and provide information on how to obtain fingerprints. Please refer to the fingerprint requirement FAQs section for additional information.

A licensee with a license in a retired status may not practice public accountancy until the CBA approves the application for restoration of the license to an active status.

CE Requirements Following Restoration to Active Status from Retired Status

If a licensee restores his or her license to active status at the time of renewal, all of the basic CE requirements described in California Code of Regulations, Title 16, section 87 will apply to the subsequent active license renewal.

Alternatively, if a licensee restores his or her license to active status prior to the next renewal, the licensee must complete 20 hours of CE for each full six-month period from the date of license restoration to the next license expiration date in order to fulfill the CE requirement for active status license renewal. If the time period between the date of license restoration and the next license expiration date is less than six full months, no CE is required for the next license renewal.

If subject to the A & A or Government Auditing CE requirement, the licensee must complete six hours of A & A or Government Auditing CE as part of each 20 hours of CE for each full six-month period. If subject to less than 24 hours of A & A or Governmental Auditing CE, the licensee will not be required to complete four hours of fraud CE for the next license renewal.

If subject to the Preparation Engagement CE requirement, the licensee must complete two hours of Preparation Engagement CE as part of each 20 hours of CE for each six-month period. If subject to less than eight hours of Preparation Engagement CE, the licensee will not be required to complete four hours of fraud CE for the next license renewal.

If licensees that recently restored to an active license status allow the license to expire and go delinquent, they are required to complete an additional 20 hours of CE for each full six-month period from the date of license expiration through the date they apply for license renewal, up to the maximum of 80 hours of CE. If less than six full months have passed between the date that the license expired and the date they apply for license renewal, no additional CE is required.

For Example: A licensee restored his or her license to active status six months prior to his or her license expiration date of March 31, 2025. To renew active, the licensee is required to complete 20 hours of CE by March 31, 2025. However, the license is not renewed until October 20, 2025. As more than six months has passed since the license expiration date, the licensee must now complete 40 hours of CE.