Active vs inactive CPA license: what it means when you hire
The difference between an active and an inactive California CPA license, why it matters for audits and reviews, and how to check which one your CPA holds.
Checked against official sources on Oct 20, 2026
Active
To renew in active status, a California CPA must complete at least 80 hours of continuing education in the two years before the license expires, submit the renewal and pay the fee. The CBA requires an active license to practice public accountancy.
Inactive
A CPA who is not practicing public accountancy can renew in inactive status without continuing education. The license stays current, but the holder may not practice public accountancy and must place the word “inactive” immediately after the CPA title or designation. Converting back to active requires an application and approval by the CBA; the license is not active until then.
Why it matters for audits and reviews
Audit and review reports are attest work. A CPA without authority to sign attest reports may still sign compilation reports, because the CBA does not define a compilation as an attest service. If you need audited or reviewed financial statements, confirm that the CPA’s license is active and ask whether they are authorized to sign attest reports.
How to check
Search the name or license number in our CPA check for a quick answer, then confirm on the DCA license search.
Questions
How much continuing education does an active California CPA need?
At least 80 hours in the two-year period immediately before the license expires, according to the CBA.
Can an inactive CPA call themselves a CPA?
Only with the word 'inactive' placed immediately after the CPA title or designation, according to the CBA.
Is a compilation an attest service in California?
No. The CBA says a compilation is not defined as an attest service, so a licensee without authority to sign attest reports may sign compilation reports.