What must Keller, CPA, do after realizing she is short on CPE hours?

Keller's realization that she is short on Continuing Professional Education (CPE) hours places her in a position where she needs to address this deficiency responsibly. Opting for inactive license status is a prudent choice because this status allows her to maintain her professional standing without violating ethical requirements related to CPE.

By applying for inactive license status, Keller effectively acknowledges that she cannot meet the renewal requirements at that time. This choice demonstrates a commitment to ethics and professionalism, as she will not engage in practice while her qualifications are not current. It prevents her from risking disciplinary actions or potential complaints that could arise from practicing without the requisite education.

Remaining in an active status while being short on CPE hours would not be advisable, as it may lead to violations of professional standards and state board regulations. Therefore, selecting inactive license status is in alignment with ethical behavior and ensures that she can fulfill her CPE requirements before returning to an active status.