Section 24.30.01.108 - ANNUAL LICENSE RENEWAL AND LATE FEE01.Renewal. Licenses expire on June 30 of each year.02.Non-Renewal. Individuals choosing not to renew their license are to notify the Board, on the renewal form by the expiration date. Individuals with lapsed licenses may not publicly display their wall certificates, use the title CPA or LPA, or provide services that are reserved to licensees.03.Late Fee. Licenses renewed after July 1, but before August 1, are subject to the late renewal fee as prescribed in Rule 400. After August 1, any license not renewed is deemed lapsed and is subject to reinstatement pursuant to Section 54-211, Idaho Code.Idaho Admin. Code r. 24.30.01.108