What Happens to Your CPA State Board Account When You Die
Quick Facts
Priority
High
Client files
Must retain per state rules
Tax season
Critical if during filing season
Step-by-Step Guide
Notify the state board of accountancy
Contact the state board where the CPA was licensed to report the death and surrender the license. Provide a copy of the death certificate.
Notify active clients
Send written notice to all active clients advising them to engage a new CPA. This is especially urgent during tax season (January through April).
Secure and retain client files
Client files, tax returns, and workpapers must be retained per state board rules (typically 5-7 years). Arrange for a successor firm or secure storage.
Transfer pending engagements
If there are audits, tax filings, or consulting engagements in progress, arrange for transfer to another CPA firm with client consent.
Document Now Checklist
- CPA license number and state(s)
- Active client roster with engagement types
- Location of client files and workpapers
- Pending engagements and deadlines
- Professional liability insurance policy
Last verified: June 2026. Platform policies may change. Verify current procedures directly with CPA State Board. This guide is for informational purposes only and does not constitute legal advice.
Related Guides
Social Security
Social Security must be notified of death immediately. Benefits paid after death must be returned. Survivor benefits may be available.
IRS / Tax Returns
A final individual tax return must be filed for the year of death. Estates over $13.61M may owe federal estate tax.
Veterans Affairs (VA)
Veterans are entitled to burial benefits, a headstone or marker, a burial flag, and Presidential Memorial Certificate — all at no cost.
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