California CPA License Reinstatement: What a Lapsed License Costs
If your California CPA license has already lapsed
What it actually takes to get a lapsed California CPA license back —
the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same
way every fact on this site is: a board page plus the codified rule itself, never a guess.
Verified
Reinstatement Fee
$200
California calls this the 'delinquency fee,' not a separate line item -- $200 for a license expiring after June 30, 2026 ($170 before), equal to 50% of the $400/$340 renewal fee (Bus. & Prof. Code §163.5).
Catch-Up CPE Required
- Formula: an additional 20 hours of CE for each full 6-month period between expiration and the renewal application date, capped at 80 additional hours on top of the normal 80-hour/2-year requirement. No extra CE if less than 6 full months have elapsed.
Source of record
Cal. Bus. & Prof. Code §5070.6 (delinquent renewal / 5-year window) and §5070.5 (permit expiration on birth-month); delinquency-fee formula at §163.5; extra CE at 16 CCR §81
read the rule →
What triggers lapsed status: An individual permit expires at the end of the second year of a 2-year cycle anchored to the licensee's own birth month (Bus. & Prof. Code §5070.5). A delinquent (expired) permit may still be renewed for up to 5 years after expiration by paying all accrued fees plus the delinquency fee and showing CE compliance; after 5 years it can no longer be renewed at all.
Last verified: 2026-07-25 · checked against the state's codified
statute or administrative rule, not just a board webpage — if we can't verify a date against
primary law, we say so instead of guessing (
see how we verify every
deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See California's CPA license renewal deadline →
How many CPE hours does California require? →
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