California Board of Accountancy

Military Information

Military Waiver

Effective January 1, 2013, if you are called to active duty as a member of the United States Armed Forces or the California National Guard, you may apply to the CBA for a waiver of your renewal fees and CE. In order to qualify for the waiver, you must possess a current and valid license. The waiver of the renewal fees and CE apply only during the period in which you are on active duty service.


During the time period in which the waiver is in effect, you may not engage in the practice of public accountancy, unless the services you provide while on active duty include the practice of public accountancy. If this is the case, the CBA will place your license in a military active status; however, you will not be authorized to provide public accounting services to the general public.


In order to qualify for the waiver of the renewal fees and CE, you must submit, in writing, a request for the waiver to the CBA. With your written request, you must include written documentation that substantiates active duty service, which may include documents such as your Leave and Earnings Statements or military orders. When you apply for the waiver, please notify the CBA whether you plan to practice while you are on active duty in the military.


Your written request for the waiver will also serve as an application for license renewal for those periods during which you are still on active duty. Upon approval of the waiver, the CBA will renew your license until you provide notice of your discharge from active duty, which you must do within 60 days of receiving your discharge notice. During the time in which the waiver is valid, the CBA will change your status to "military."


If after discharge you wish to engage in the practice of public accountancy, within six months of discharge, you must meet the following requirements:

  • Complete 80 hours of CE, or as an alternative, you may apply to have your CE extension/exemption as provided for via CBA Regulations section 90
  • Pay the required renewal fee of $50, unless it is 12 months or less to your next license renewal date, in which case the renewal fee is waived

Expedited Licensure for Military Spouses or Partners

Effective January 1, 2013 and pursuant to section 115.5 of the Business and Professions (B&P) Code, the CBA will expedite the licensure process for an applicant who meets both of the following requirements:


(1) Supplies evidence satisfactory to the CBA that the applicant is married to, or in a domestic partnership or other legal union with, an active duty member of the Armed Forces of the United States who is assigned to a duty station in this state under official active duty military orders.


(2) Holds a valid license or comparable authority to practice public accounting in another state, district, or territory of the United States.


Applicants requesting expedited licensure under section 115.5 of the B&P Code must attach to your application a written statement with sufficient evidence such as a copy of the marriage certificate or certified declaration/registration of domestic partnership filed with the Secretary of State AND military orders establishing duty station in California. For other forms of "legal union" not recognized by California, you may submit other documentary evidence of legal union issued by the State that recognizes your legal union for consideration by the CBA in meeting this requirement.

Military Inactive Status

Beginning January 1, 2014, if you are a licensee engaged in active duty as a member of the California National Guard or the United States Armed Forces, you may apply to have your license placed in, and renewed in, a military inactive status. This new status will exempt licensees from being subject to CE or peer review reporting requirements or paying the biennial renewal fee while their license is in Military Inactive Status. In order to apply for this status, you must submit a copy of the Application for Military Inactive Status form to the CBA.

Please be advised of the following requirements for obtaining and maintaining a CPA license in military inactive status:

  • The holder of a permit may apply to have his or her permit placed in a military inactive status if the holder of a permit is engaged in, and provides sufficient evidence of, active duty as a member of the California National Guard or the United States Armed Forces. Sufficient evidence includes copies of current Leave and Earnings Statements or military orders.
  • No holder of a permit in a military inactive status shall engage in any activity for which a permit is required.
  • During the period that a permit is in a military inactive status, no renewal fee is required and no continuing education or peer review requirements would need to be met until status conversion.

An application for military inactive status also serves as an application for renewal for any renewal dates during which you are still on active duty as a member of the California National Guard or the United States Armed Forces and during which your license is in a military inactive status. Upon approval by the CBA of your application, your license will be renewed in military inactive status until you provide notice to the CBA of your discharge from active duty. Within one year from your discharge from active duty, you are required to comply with the requirements of section 16.2 of CBA Regulations.


You may convert a license from military inactive status to active status by performing the following:

  1. Notifying the CBA in writing
  2. Providing evidence of discharge date
  3. Paying the fee as described in CBA Regulations section 16.2
  4. Complying with the peer review reporting requirements
  5. Complying with all CE requirements

You may convert a license from military inactive status to inactive status by performing the following:

  1. Notifying the CBA in writing
  2. Providing evidence of discharge date
  3. Paying the fee as described in CBA Regulations section 16.2

The fee required for status conversion shall be the same as the license renewal fee if the status conversion is requested more than 12 months prior to the licensee's next renewal date. Otherwise, the fee is waived.