Individual North Carolina CPAs who no longer wish to maintain an active CPA license may request inactive status by completing and submitting this form to the North Carolina State Board of CPA Examiners. Before requesting inactive status, individuals should review the requirements and limitations associated with this status.
21 NCAC 08A .0301(b)(21) states: “Inactive,” when used to refer to the status of a person, describes a person who has requested inactive status and has been approved by the Board and who does not use the title certified public accountant, nor does he or she allow anyone to refer to him or her as a certified public accountant, and neither he nor she nor anyone else refers to him or her in any representation as described in Rule .0308(b) of this Section.
21 NC 08A .0308(b) states: For purposes of this Rule, a “representation” shall be deemed to include any oral, electronic, or written communication indicating that the person holds a certificate, including without limitation, the use of titles or legends on letterheads, reports, business cards, brochures, resumes, office signs, telephone directories, websites, the Internet, or any other advertisements, news articles, publications, listings, tax return signatures, signatures on experience or character affidavits for exam or certificate applicants, displayed membership in CPA associations, displayed CPA licenses from this or any other jurisdiction, and displayed certificates or licenses from other organizations which have the designation “CPA” or “Certified Public Accountant” by the person’s name.
If approved for inactive status, an individual is no longer required to complete annual license renewal, pay the annual license fee, meet annual continuing professional education (CPE) requirements, or return the CPA certificate.
CPA firms must contact the Licensing Staff for information on canceling their firm registration.
Information on applying for the Uniform CPA Exam as a North Carolina candidate
Information on applying for an original or reciprocal North Carolina CPA license
Information for North Carolina CPAs on license renewal, status changes, and CPE requirements
Information on registering a CPA firm, firm registration renewals, peer review compliance, and the practice privilege for out-of-state firms
Information on choosing a CPA or CPA firm, verifying a practitioner’s license, and filing a complaint
Search the database for information on North Carolina CPAs and CPA firms
Search the Database