Use a business name that misleads the public to believe the company provides something it does not. Licensees also provide management advisory and consulting services, prepare tax returns, provide advice on tax matters and other accounting . Money Matters. These rules override any previously grandfathered naming provisions. Licensing. Develop innovative ways to increase the efficiency of day-to-day operations . The Kansas Board of Accountancy is a regulatory body authorized . *iOm8qM8eM- 7>&7EkyMTW|@B' Oe~#{2XgeaU-j}~GmO1Td[{J A copy of the Name Change Certificate must then be submitted to CPABC in order for the corporation name and firm name to be updated. A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007). To change your firm name or descriptive style, you must first contact the Corporate Registrations team at PAF@cpaalberta.ca . Within the Texas Administrative Code, the Texas State Board of Public Accountancy's Rules of Professional Conduct are clearly laid out within five subchapters. (Note that no corporation name change is required if the corporation name, which includes a legacy reference, is not used as the firm name or in any other public-facing way.). Hi there! One issue this bill addresses is that some entities do not have a full-time Texas licensed professional engineer Simple Accounting. Important News Alerts! For questions regarding CPE Audit Service or to register, email the CPE Audit Service team at: cpeauditservice@nasba.org. A majority of states have adopted mobility legislation - which is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state of practice outside of his or her principle place of business without obtaining another license. August 9, 2022 (a) A person shall not use or participate in the use of: (1) any communication having reference to the person's professional services that contains a false, fraudulent, misleading or . The bill was A. 3 0 obj Regardless of the functions actually performed, the use of Chartered Professional Accountant(s) as part of the firm name or as a descriptive style, in offering services to the public, shall be regarded as carrying on the practice of public accounting. Similar to a sole practitioner, in a partnership situation, the registered public practice firm must use the firm name with the descriptive style Chartered Professional Accountants. For example: If Ms. McGregor is no longer a partner, the firm can only McGregor, Langley and Wong (with McGregors permission) if there are three or more partners. % xB?A[CnXwodUFt5Go:89u3bT:g'@ ~lFsss0F,^4(b'9pGAeHa,pqpow#T/9` #W Q. 24 semester hours or quarter hour equivalents of upper level related business courses. Meta Accounting. Theron, using the words College, University, School of Medicine, Medical School, Health Science Center, School of Law, Law Center, and Law School require a no objection letter from the Texas Higher Education Coordinating Board. Use Online Services for Individuals to manage all phases of the annual renewal process. Note: if the staff member resigned, the firm would be in breach of the rules. 2010 - present TexasLLCPros.com - All Rights Reserved | About Us | Our LLC Packages | LLC Overview | Recent Posts | Contact Us. February 9, 2023 The activities of the committee are focused on achieving this objective. ), Where the firm name was the name of a professional corporation or an LLP and included reference to a legacy designation, this required CPABC approval to the name change request, together with application to the Registrar of Companies for approval, followed by confirmation of the name change to CPABC. pGZ1t@8$&83V+'IS-C 8KpbdHu8H|'?&](U&W ?a-o_+6?0W&_^TK*KG[y~u|s?*+peK 0c The Board has established an initial registration fee of $25 for sole proprietorships and $150 for all other entities. The firm will be required to pay by check or money order to the Board an Office License Fee for each office location and a. Members of the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TXCPA) are required by their respective bylaws to be practicing in firms that are enrolled in an approved practice monitoring program if they have an accounting and auditing practice. The deadline for removal of legacy references from websites was June 30, 2016. RULES OF PROFESSIONAL CONDUCT. Activities That Do/Do Not Require a CPA License, CPA Rules of Professional Conduct Violations, Sections 901.003 and 901.456 It's free to sign up and bid on jobs. he Board's authority to approve or disapprove names of CPA firms is granted under Section 50183 of the Rules of Professional Conduct set out in the Texas Administrative Code. Texas CPAs residing outside of the state and Texas CPAs that have a CPE exemption are still required to be fingerprinted. CPA Verify - Search National Database of CPAs. The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. September 6, 2022 Hawaii: If individuals or shareholders in a CPA firm hold themselves out as a CPA or PA then the ownership of the firm must be 100% owned by the licensed individuals (Hawaii license only) and shareholders (Hawaii license only) within the firm. The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Commerce and Insurance (DCI). File A Complaint - Complaint Form. After initial approval by the Board, the Board will send a packet including all forms and worksheets necessary to complete the registration process. For example: Sole practitioner Jane Doe could only use Jane Doe and Associates if she had two or more FTE staff working on accounting engagements. HUB Toll Free Line: 888-863-5881. Phone : 512-440-7723 Responding to an Ethics Investigation and Filing Complaints, 14131 Midway Rd., Suite 850Addison, TX 75001, 3305 Northland, Suite 406Austin, TX 78731-4490. The changes are aimed at . There is no need to register with the Secretary of State in order to practice as a sole proprietor. 3. to the public without licenses due to confusion of working for an exempt industry. (example: Company, LLC vs Company LLC). Somewhere on the page, it must state * denotes professional corporation or * denotes incorporated practice. endstream endobj 117 0 obj <>stream A new firm has 30 days to apply for its initial license or it is subject to prosecution for the unlicensed practice of accountancy, with a fine of up to $10,000. SUBCHAPTER D. RESPONSIBILITIES TO THE PUBLIC. %PDF-1.5 Managed daily customer interactions (estm 150/day) by responding to their inquiries while utilizing problem-solving skills to avoid . You will need to enable JavaScript to view the menu. Responding to an Ethics Investigation and Filing Complaints Basic Ethics Inquiries Disciplinary Actions : 1917 S. Interstate 35, Austin, TX 78741 Email : info@pels.texas.gov Phone : 512-440-7723 Fax : 512-440-0417 Purpose - The committee's primary goal is that each member of TXCPA acts ethically. The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. The Board has not increased fees for licensees since September of 2019 and in 2021 the overall license renewal fee was reduced. Conflicts of Interest: IRS Rules Differ from AICPA Professional Standards. The TXCPA Code of Professional Ethics consists of both the AICPA Code of Professional Conduct and the TSBPA Rules of Professional Conduct. General Instructions: To check your fingerprinting status or learn how to complete this requirement, simply follow the instructions on your account page after logging into Online Services on the TSBPA website. See our full legal notice. Even a unique name can spark a person's memory. Atlanta, Georgia 30334. Georgia Society of CPAs <>>> Synergy Business Park; Kingstree Building 110 Centerview Dr. Columbia, South Carolina 29210 (803) 896-4300 Office Hours: 8:30am - 5:00pm The website represents a single-source national database of licensed CPAs and CPA firms. H4TA;tKiB=^-_I~^& R d>bQzsj>CM\TltAE-lgqD.rRKAY071:#CV7Lu+I2H"UPsg'G69{K0X[p bCKHda .=l/N;* o_. If you wish to surrender your Georgia license, you may submit that request in writing. A comparison of the CPA firm rules of the six states with the greatest number of licensed CPAsNew York, California, Texas, Michigan, Illinois, and Floridademonstrates the importance of checking before working outside of one's licensing jurisdiction ( https://cpamobility.nasba.org ). Fingerprinting Exemptions 5d;}6Ku Can my firm name include my maiden name instead of my married name? 6620 Campbell Road, Suite 201. [|,Jj2Fb`S%)aR\~]B\NXt*X" y+.knc':n{4g^+7} Such firm names cannot be misleading, self-laudatory or contravene professional good taste. pass the uniform CPA examination; meet the work experience requirements established under Section 901.256; and; pass an examination on the rules of professional conduct as determined by board rule. licensee information for individuals and firms. h2QwL\.5gt@owG't\0Q1Y^Oi(1I1=:h3 60-Y]pMe Rm qqG>AS almH$wT^50OXuj9>qE6P%x |dn _: SCI How much does it cost to form a Texas LLC. endstream endobj 1 0 obj <>stream I have an LLC, and would like to do business as under a different name. Naming Requirements The name of the Professional Accounting Firm (PAF) must fall within the stipulations set out in Rule 401 of the Rules of Professional Conduct and Associated Guidance. 2g`X0I6Q$'$)&?iO}r}s EG&p =@$3Z \ CPA firms themselves are required to have a separate license from the licensed individual CPAs within the firm. However, each partner of the firm who is a legacy member must show, as an individual, the CPA designation tagged with the members legacy designation. Below we will be discussing the requirements for the state of Texas. HUB Local Line: 512-463-5872. The deadline for Texas CPAs to complete the fingerprint-based background check is August 31, 2022. The Board reviews and establishes all authorized fees on an annual basis. Many state accountancy laws provide for similar restrictions in that a firm must contain only partners or shareholders who are CPAs in order to hold itself out as a CPA firm. ,(MW]"]B"WMJL0G::^77BHIV:(,-{zHrXo@de\&cb;|;/xR/DYm@nN Ethics questions are treated in a confidential manner. The filing of the Assumed Name Certificate would officially connect the LLC to the assumed name and allow you to use the assumed name (without the letters LLC at the end) in business. Permissible firm names: The following types of CPA firm names are not in and of themselves misleading and are permissible: (1) a firm name or trade name that includes the names of one or more former or present owners; (2) a firm name or trade name that excludes the names of one or more former or present owners; Chartered Professional Accountants of British Columbia 2020 All Rights Reserved, Firm Name Rules as they Relate to Size of Firm, Name Request Consent Letters for the BC Registry, professional accounting corporation permit application, Form 1A Application for Consent to Corporation Name, Form 1 Application for Approval of Firm Name Change, Form 1B Application for Consent to Change Corporate Name, Form 1: Application for Approval of Firm Name Change, Form 1A: Application for Consent to Corporation Name, Form 1B: Application of Consent to Corporation Name Change, Multi-jurisdictional firms (exemption does not apply to audit, review or compilation engagement reports and other material and correspondence that relates to the provision of public accounting services), Firms offering only Other Regulated Services, Registered firms operating under a franchise agreement (other than CPA-only franchises practising public accounting), Firm names rules are set out in the Code of Professional Conduct. For example: A sole practitioner with one CPA staff member could use Chartered Professional Accountants in the firms descriptive style. Use an Online Name Generator Market Research. a one-person sole proprietorship has to register according to the law. Effective January 05, 2023 the Division has partnered with NASBA's CPE Audit Service to track and report compliance of your CPE requirements. My understanding is that some states require the comma and some dont. The forms and documents that further explain the registration process and requirements are listed below: Forms and documents that are available on-line: Instructions for Registration of a Limited Liability Company (L0016), Registration of a Limited Liability Company (L0010) (fillable), Application for Registration of Firm Office(s) (L0011) (fillable), Affidavit for Peer Review (L0031) (fillable), Instructions for Completing the Application as a Non-CPA Owner of a Firm in Texas (L0023), Application for Non-CPA Owner in a Firm in Texas (L0022) (fillable). The Board is self-sustaining. H\T1+|FZoly qh!0*$@-MrRv^LKfkorCP>bBt#:\%7 ]"!Zl-"[hG=I[@p9+F\VJ(uj$mRNl$}pe0 Yh4j]#%v`CV[? Effective September 1, 2022, the annual individual license fee will increase from $70 to $85 (includes $10 scholarship fee). Some may say its better to ask forgiveness than ask permission but when it comes to naming your Texas LLC, the rule does not apply. If you have not already completed the fingerprint-based background check, Senate Bill 297 extended the deadline for Texas CPAs to August 31, 2022. of the Public Accountancy Act, Sections 901.0021, 901.456 and 901.460 of the Public Accountancy Act, Sections 901.003, 901.456 and 901.460 of the Public Accountancy Act, Section 901.002(a)(1) of the Public Accountancy Act, Section 901.157 of the Public Accountancy Act. This request can be emailed or mailed to the Board office using the GSBA Contact Information listed below: Mail & Email contact. With submission of this second set of forms, the firm will be required to pay to the Board an Office License Fee for each office location and a. Do I have to include LLC in my DBA, or otherwise advertise the fact that the DBA is run under an LLC umbrella? The Wucinski Firm in Dallas, TX is your local CPA with over 25 years of experience offering local families and businesses innovative solutions for tax planning, bookkeeping, general accounting service, investments, and more. The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. Occ. kB8R5h do ZL(_7QW*|!|%Un b6LcI}oEkuRA`fUHQJ/H+Vi zq"H2zw-\b_{]DqCIS;7X{c3&a`q LBUM^ e[6G=upYw)M3,yHH}*J@aXy5Zbf3[6]*C%VQcxjJ}4Sv"~\ August 9, 2022 Law firm naming rules Success Positive language matters when it comes to choosing a law firm name. Texas does not require a comma before the entity designator (LLC). Texas Administrative Code (a) General rules applicable to all firms: (1) A firm name may not contain words, abbreviations or other language that are misleading to the public, or that may cause confusion to the public as to the legal form or ownership of the firm. A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007). Non-personal firm names can be requested, with a description/reason for the proposed name. %PDF-1.5 % CHAPTER 501. To comply with basic activation requirements firms simply need to do the . All direct and indirect costs must be paid from what it collects in license renewal fees, firm registrations, exam fees, sponsor registrations, and other collections. A Texas for-profit corporation must include one of the following words or abbreviations: company, incorporated, limited, Co., Corp., Inc., or Ltd. You can't use a name that a competing business is already using. Boards of accountancy use different terms for various CPA license statuses. CPA Exam Candidate Files Renewal Requirements Exams Eligible for CPE Credit Licensing Requirements & Exams Tennessee State Board of Accountancy Tennessee State Board of Accountancy (TNSBA) CPA Exam Requirements Tennessee State Board of Accountancy (TNSBA) CPA License Requirements Tennessee State Board of Accountancy (TNSBA) Firm Permit Requirements With the looming specter of the new federal tax law, New York needs every competitive edge it can get. # pC7Oa&+ *b@u#`#h=8e@u mwfd[/1Aw^kn /:U4N8=M o"*_UE|lV5P0d"D9`!S6${gFD. %%EOF The Louisiana Accountancy Act (specifically R.S. Licensing for Military Service Members / Spouses (Board Rule 19) ASBPA Update (Newsletter) Back Issues of Newsletters. We've Moved! Please send paper application and registration fee of $150 to: Texas Board of Professional Engineers and Land Surveyors Accounting Oversight Board (PCAOB)) an engagement under PCAOB standards with a period-end during the peer review year. TXCPA ethics inquiries:817-656-5100 |Email TXCPA, AICPA Independenceand Ethics888-777-7077 |Email AICPA, Tax Practice Responsibilities - Conflicts of Interest: IRS Rules Differ from AICPA Professional Standards, AICPA Information: Ethics resources | Tools and Aids, AICPA Professional Ethics Executive Committee (PEEC), The Role of the Professional Ethics Committee. to either require a reduced fee for sole proprietorships or to exempt this category from the registration requirement altogether; Officers of Directors of Firm to 505 E. Huntland Drive, Suite 380 Austin, TX 78752 OMUH&iTRh/A,-ITk*}QfFQRYk@:V3~1ZuO[_OQ$KQM0j#G6R&=} :>(! ;-%~n)&RpQm[Mu*q0IRj|+Wmjl Ii-fC5"t9?*C,:-=Hs%cN g2W8;,#:dD_TMCgc _;1' >ifS4+F z_\)I. Forms are provided for: Texas Firm Registration Change of Address Notice. 37:77) was amended during the year to adopt what is commonly referred to as "firm mobility." A CPA firm that does not have an office or a place of business in Louisiana but provides attest services in Louisiana is no longer required to hold a permit if the CPA firm meets the provisions set . HB1544 states that a sole proprietorship, firm, co-partnership, corporation, or joint stock association must register. Therefore, if you want your accounting firm to grow at a fast pace, you must follow these five rules. The following table can be used as a general guide, but your individual fees may vary depending on your specific circumstances, the timing of your previous payments, and your current status with the Board. znW1=w+iv1zc8Ra `//as Ht0H;,@ Jun 2019 - Aug 20193 months. The purpose of the bill was to Conveying to clients that you are a successful firm that generates favorable results can benefit you greatly. Mailing Address: Georgia State Board of Accountancy. Individual License Renewals dueSeptember 30, 2022can now be paid Online The Missouri State Board of Accountancy was created in 1909 by Senate Bill 112 and passed by the 44th General Assembly. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> A firm can only use the names of predecessor partners (with permission from those predecessors) if the firm name is not misleading as to the number of partners. )p,m#t@gk=auroUl 'j@[Rv{JF-h_;~OdKPB - 02ln Df/mwF* TeR 1+SYL1`WlBy-nY,NAVY Effective January 1, 2000, HB 1544 requires that any entity offering engineering services to the public of Texas must register with the Texas Board of Professional Engineers. So, you've come up with the perfect accounting firm idea, but in order to launch, you need a good business name. Individual License Renewals dueMarch 31, 2023can now be paid Online TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY. Names may indicate the legal organization of the firm and may state . The Board is a state agency and the members are appointed by the Governor and . Firms are required to use CPA or Chartered Professional Accountant(s), with no legacy reference, on all audit reports, review engagement reports, compilation engagement reports, and other material and correspondence that relate to the provision of public accounting services (such as engagement letters, invoices, management letters, and responses to requests for proposals). An out-of-state firm should register only its primary office location. Rule 1. yrgDp{~i&:,8*!GP 3UaU`=v-7wqyi#Klo*Jbd+e_1p?$ n|@d7z]/0&EPkYQ*J%'fD6YHV5_.mF87] Lg4>R^u)-PBn#[!#Edu#_,Z!r|&zXyF. Payday. County Name Profession Name: Search Criteria: (Select One) None Licensee Name (Last, First - Partial - enter in textbox below) License Number (Exact - enter in textbox below) After the initial set-up and first payment of your firm registration, you will be able to update and pay future license renewals through our online services for firms at the Board's. Search for jobs related to Texas cpa firm name rules or hire on the world's largest freelancing marketplace with 22m+ jobs. hS]O0+~:;N* HHULQ%F{oP(r|usL0+&1!S"=f %;93mHYL=Oh9Oue0M%%CVM%tSh;3_&e )%V+@HFGahEj/n8xxW+Sp,w.O~j:Hz!_z2?H1"_!0$uxiRW_vK:_%)eM dVy6va'7,v+m~w>o>zW;~WEv $77?s\E2i`@ ro]K% ,cAQ?7C/K+YK(HJ- As a result, If a firm with a corporate structure is operating under a firm name that is not the name of the corporation, the BC Business Corporation Act, Section 27 requires that the company name is displayed. Submit the following completed forms to the Board in order to begin the registration process: Registration of a Sole Proprietorship (L0037) (fillable), Application for Registration of Firm Office(s) (L0011) (fillable), Affidavit for Peer Review (L0031) (fillable). Firms shall not practice under a name or style that implies the practising unit is larger than it is. Individual License Fee Increase Required fields are marked *. CPA firms are still CPA firms, even with non-CPAs contributing to their growth. endobj The following are examples of CPA firm names that would be considered to be misleading: The CPA firm name implies the existence of a corporation when the firm is not a corporation (e.g., Smith & Jones, P.C. authored by Representative Patrick Haggerty and sponsored by Senator Frank Madla. Apr 2021 - Present2 years. To apply, submitForm 1 Application for Approval of Firm Name Change. 30 semester hours or quarter hour equivalents of upper-level accounting courses. Use Online Services for Firms to manage all phases of the annual renewal process. PART 22. 16 0 obj <>stream CPABC does not send the consent letter to the BC Registry. The assumed name (the name you want to use in business that does not equal the LLC name) would require the filing of an Assumed Name Certificate (aka DBA) with the Texas Secretary of State. The use of and Company or similar wording is permitted only where it appropriately reflects the number of FTE people working on accounting engagements. The CPA must hold an active unrestricted CPA license in good standing . however, the legislation did not pass.1001.204 of the Act, authorizes the Board to establish reasonable and necessary fees for the Fax : 512-440-0417. CPA applicants in the state are required to take a four-hour course covering the Code of Professional Conduct, and then take an open book ethics exam covering the material in the Code. in responsible charge for their branch offices. Pannell Kerr Forster of Texas, P.C. n{##]nv6Q'p6NM(=ZxTpYRD2H?D?Kv . 200 Piedmont Avenue SE. Individual members are not permitted to use or display the CPA logo. The purpose of this White Paper is to assist in providing transparency to the users of CPA firm services and the public at large regarding a CPA firm's identity, by promoting uniformity among the various state boards of accountancy regarding their rules on CPA firm names, and where appropriate, recommend revisions to the Uniform Accountancy Act (UAA) with respect to its rules concerning firm . Develop a pricing structure for services. In Texas, to become a CPA you are required to: Complete a 150-hour degree program in accounting at an accredited college or university, pass the Uniform CPA Examination and attain a level of professional work experience in accounting. Members and registered firms shall carry on the practice of public accounting under the descriptive style of Chartered Professional Accountant(s) unless it forms part of the firm name or the member or firm is exempted by CPABC1. Precision CPA Firm. endobj Any reports issued by the firm, and other material and correspondence that related to public accounting services, would be issued by Jane Doe, Chartered Professional Accountant. Apply for a CPA license - To apply for licensure in Arkansas.. endstream endobj 114 0 obj <> endobj 115 0 obj <> endobj 116 0 obj <>stream Full-time employees currently licensed to practice in Texas on behalf of the firm The AICPA has no similar restrictions on the formation of a partnership for the practice of public accounting with non-CPAs. Please refer to the Frequently Asked Questions page for more information. Note that the use of Chartered Professional Accountant(s) by a firm is not permitted unless each partner is a chartered professional accountant member in good standing or is a professional accounting corporation. The information presented at this site should not be construed to be formal legal advice nor the formation of an attorney/client relationship. EXAMINING BOARDS. Several bills were proposed during the 77th Legislative Session Is the word Academy strictly reserved for state-funded schools or other types of higher learning facilities, or can it be used in the name of a business, which is not an official school? After the Board receives the required fees and registration package and finally approves the firm, the firm will be sent a license to practice public accountancy. b. Licensed Certified Public Accountants (CPAs) are the only individuals or firms who can issue independent reports on financial statements of business entities or other organizations in Massachusetts. The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. The State Board of Accountancy regulates the practice of public accountants and certified public accountants in the Commonwealth of Pennsylvania. %PDF-1.6 % In the United States, the CPA is a license to provide accounting services to the public.It is awarded by each of the 50 states for practice in that state. An out-of-state firm should register only its primary office location. Use a word that implies a company is a government entity (e.g., Federal, United States, etc.). The TXCPA Code of Professional Ethics consists of both the AICPA Code of Professional Conduct and the TSBPA Rules of Professional Conduct. Simply stated, if there is another organization using the same name that you wish to use, you must select another name. Once the professional accounting corporation permit has been issued, CPABC will process the Form 1 to update the firm name. Choosing the wrong name can have serious consequences, especially if the name you select already belongs to another business. 1.Use a Name that Is Simple or Unique to Remember and Spell If you want to attract ongoing business, you need to think up a unique name that is simple to remember and spell. This is by no means a comprehensive list, but we hope its a good place to start. The University of Texas at Dallas. If a practitioner is intending to submit a professional accounting corporation permit applicationor has already submitted a permit application and wishes to operate their firm under the name of the corporation, a Form 1 is required in addition to the permit application. Texas CPAs residing outside of the state and Texas CPAs that have a CPE exemption are still required to be fingerprinted. Please send the Name Request Result PDF topublicpractice@bccpa.ca. 1 0 obj Determine startup costs. endstream endobj startxref Code 901.401 provides that an individual who holds a certificate issued under this chapter must also hold a license issued under this . : 1917 S. Interstate 35, Austin, TX 78741 Besides "active," they include "active certificate" (Kansas), "registered" (Louisiana and New York), "inactive" (several states), "inactive with experience" (Alabama), "expired" (Indiana), "lapsed" (Georgia), and more!