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• 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 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 (currently 2019), 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 2019 and you’ll need to renew in December 2019. Apply in October 2019, and you won’t need to renew until December 2021.
• 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. A free webinar that nabbed you that last credit hour may not be approved, and you don’t want to come up short on CPE requirements. The PICPA is an approved sponsor which offers thousands of courses, plus you can track your CPE history online in My Account.