Whatever the reason you decided to place your license on inactive status, it's time to get your Pennsylvania CPA license reactivated.
To reactivate your license, you’ll need to log in to your Pennsylvania Licensing System (PALS) account, navigate to the Professional License Details section, click on the pencil icon, and follow the instructions.
You must confirm that you have not been performing attest work or holding yourself out to the public as a CPA to perform accounting services during your inactive period. If you were, then you could be subject to an investigation, fines, and possibly the rejection of your reactivation application.
Consider the timing of your reactivation. If you apply prior to October of the odd year in the biennial reporting period, then your reactivated license is only valid until the end of that calendar year and will be subject to renewal at that time. For example, apply in June 2025 and you'll need to renew in December 2025. Apply in October 2025, and you won't need to renew until December 2027.
Fees
If you let your license expire (rather than changing it to inactive status), when you reactivate you will be subject to additional fines as well as inquiries regarding your work while your license was lapsed. Be prepared for follow up contact from the Pennsylvania State Board of Accountancy.
You can view all fee details on the PA Licensing System website.
CPE Requirements
You will need to complete 80 credit hours of CPE within the 24 months preceding your request for reactivation. All CPE must be complete at the time of your reactivation request. Reactivation forms are only valid for 30 days after issuance.
Make sure all your professional education has been attained through a NASBA or Pennsylvania State Board of Accountancy approved provider. Annual renewals are subject to random audits, but activations are individually scrutinized.
You can belong to the PICPA if your CPA license is inactive!
Whether your CPA license is active or inactive, you can enjoy all the benefits of PICPA membership. Unlike other associations, there are no professional education requirements for PICPA membership.
Struggling to meet your education goals for license reactivation?
Check out our course catalog for convenient CPE options to get you there.
