How do I . . .
- Apply or re-apply for the exam?
- Apply for the exam if my
institution(s)is not from an accredited institution recognized by the Board?
- Find an approved education evaluation firm?
- Become a recognized education evaluation firm?
- Seek accreditation approval for my institution?
- Find out my exam
- Update my contact information with the VBOA?
The following requirements must be met to be eligible to take the CPA Exam in Virginia and are explained in detail in the VBOA’s Education Handbook.
Pursuant to § 54.1-116, Code of Virginia, all CPA Exam applicants must provide a United States Social Security Number (SSN) or control number issued by the Virginia Department of Motor Vehicles (DMV). Applicants without a U.S. social security number or control number issued by the Virginia DMV are not eligible to sit for the CPA Exam in Virginia.
Obtain from one or more accredited institutions or from the National College:
- At least 120 semester hours of education;
- Baccalaureate or higher degree; and
- Accounting concentration or equivalent*. Requirements include:
*Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent.
- Minimum of 24 semester hours of accounting courses, to include: courses in auditing, financial accounting, management accounting, and taxation; and
- Minimum of 24 semester hours of business courses. As many as 6 hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement.
The Virginia Board of Accountancy (VBOA) recognizes institutions accredited by one of the following accrediting agencies (or their successors):
- Middle States Association of Colleges and Schools;
- New England Association of Schools and Colleges;
- North Central Association of Colleges and Schools;
- Northwest Commission on Colleges and Universities;
- Southern Association of Colleges and Schools;
- Western Association of Schools and Colleges;
- Any institution accredited by an accrediting organization recognized by the Council on Higher Education Accreditation (CHEA) or its successor.
The accrediting agency websites should list the accredited institutions. Contact an unlisted institution directly to determine if it is accredited through one of the recognized accrediting agencies. Many institutions list the accreditation on the back of their transcripts.
For the VBOA to consider a degree or coursework earned at a non-accredited institution, the degree or coursework must be evaluated by an education evaluation firm approved by the VBOA.
For the VBOA to consider a degree or coursework earned at a non-accredited institution located outside of the United States, the degree or coursework must be evaluated by an education evaluation firm approved by the VBOA.
The VBOA recognizes an online institution if it is accredited through one of the recognized accrediting agencies.
All required coursework and degree conferral must be shown on official transcripts and must be mailed directly from the institution to the VBOA, or the official transcript must be mailed to the CPA candidate in a sealed envelope with the institution’s official (registrar) signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is opened or appears to have been opened. Prior to requesting an official
Candidates are encouraged to use the Education Self-Evaluation Worksheet to evaluate the education needed to qualify for the CPA Exam. The VBOA provides a
Mail a request to the VBOA for the pre-evaluation service, along with the unofficial transcripts, an email address for correspondence, and a check for $25 made payable to The Treasurer of Virginia. Do NOT email or fax transcripts. The VBOA is not responsible for sensitive information transmitted electronically.