California CPA license statuses explained
What Clear, Inactive, Delinquent, Canceled, Revoked, Surrendered, Probation and Restricted mean on a California CPA license, in the CBA's own terms.
Checked against official sources on Oct 20, 2026
Statuses that allow practice
- Clear: the license is current and valid; the licensee can engage in the practice of public accountancy before the expiration date. Our listings call this Active, as the Board’s data file does.
- Clear, Probation: current and valid, but the licensee has been disciplined and practices under specific terms and conditions.
- Clear, Restricted: current and valid, with permanent restrictions from a disciplinary order (for example, permanently prohibited from performing audits or reviews).
Statuses that do not allow practice
- Inactive: current, but the licensee is not required to complete continuing education and may not engage in the practice of public accountancy. Anyone using the CPA title with an inactive license must put “inactive” immediately after it.
- Delinquent: not renewed by the expiration date and expired; no authority to practice public accountancy.
- Canceled: not renewed within five years after expiring. The person must reapply as a new applicant and gets a new license number.
- Revoked: no longer licensed as a result of disciplinary action.
- Surrendered: the licensee surrendered the license and is no longer licensed.
- Suspension: prohibited for a specific period from activities that require a license.
What our directory shows
The Board’s public licensee file that we use lists CPA and CPA firm licenses as Active, Inactive or Delinquent. In the file checked Oct 20, 2026: 38,834 active, 9,924 inactive and 8,931 delinquent. Directory listings show only active licenses that are not past their expiration date; the CPA check shows all three. The file has no disciplinary field, so always check the DCA license search for enforcement history.
Questions
What does Clear mean on a California CPA license?
The CBA says a Clear license is current and valid, and the licensee can engage in the practice of public accountancy before the license expiration date.
What is a canceled CPA license?
The CBA cancels a license that is not renewed within five years after its expiration date. The person may reapply as a new applicant and receives a new license number if approved.
Can an inactive CPA do audits?
No. An inactive licensee may not engage in the practice of public accountancy, which includes signing audit and review reports.