How do I . . .
- Renew my license?
- Reinstate my license?
- Request my exam scores be transferred to Virginia?
- Update my contact information with the VBOA?
Initial CPA license
In order to become a licensed CPA in Virginia, an applicant must first meet the 3 E’s of education, exam and experience.
Pursuant to § 54.1-4409.2, Code of Virginia, to be considered for a Virginia CPA license, an individual seeking licensure must provide documentation from one or more accredited institutions or from the National College:
- At least 150 semester hours of education
- A baccalaureate or higher degree
- An accounting concentration or equivalent, in accordance with Board Regulation 18VAC5-22-70
The VBOA recommends applicants to incorporate at least some graduate-level study of accounting in meeting the 150 semester hour requirement.
If the applicant has passed the CPA exam in another state or jurisdiction, the applicant must request the respective state board of accountancy to transfer their CPA exam scores to the VBOA.
Pursuant to Board Regulation 18VAC5-22-100, prior to applying for a license, an individual must have been employed in academia, a firm, government, or industry in any capacity involving the substantial use of accounting, financial, tax, or other skills that are relevant, as determined by the VBOA, to providing services to the public or to an employer for a period that is the full-time equivalent of one year. Whether other skills are relevant shall be determined by the VBOA on a case-by-case basis. Self-employment does not meet the definition of experience in accordance with § 54.1-4400, Code of Virginia.
During the licensure application process, applicants will be required to complete an Experience Verification Form to verify experience qualifications.
In order to use the CPA title in Virginia, an individual must be licensed in Virginia or a substantially equivalent state or jurisdiction. An individual must hold a CPA license in Virginia if providing services to the public and the principal place of business in which those services are provided is in Virginia.
Pursuant to § 54.1-116, Code of Virginia, all CPA license applicants must provide a U.S. Social Security number or control number issued by the Virginia Department of Motor Vehicles. Applicants without a U.S. SSN or control number issued by the Virginia DMV are not eligible for a Virginia CPA license.
- Pass all four sections of the CPA exam within an 18-month time period
- Create an online account to apply for an initial CPA license
- Complete a one-time professional ethics course offered by the AICPA
- The VBOA requires a non-refundable application fee of $75 upon submission of the online application.
After completing the online application, the applicant will be notified to submit supporting documentation regarding education requirements, experience qualifications and continuing professional education, including the annual Virginia-Specific Ethics Course.Professional Ethics Course
Complete the AICPA self-study Professional Ethics: AICPA's Comprehensive Course (For Licensure) with a score of 90% or better. The applicant may mail, fax or email a copy of the course certificate, with the score, to the VBOA.
Questions about the AICPA Code of Professional Conduct may be directed to the AICPA Professional Ethics Division at firstname.lastname@example.org or by calling the Ethics Hotline at 888-777-7077.Continuing Professional Education (CPE)
CPE requirements for licensure include:
- No CPE is required for initial licensure if application is submitted within the same calendar-year in which the applicant passed the CPA exam.
- If the applicant has not held a CPA license in any other state and applies for a Virginia license after the end of the calendar-year in which the applicant passed the CPA exam, CPE must be obtained prior to applying for a Virginia license. CPE includes the annual Virginia-Specific Ethics Course.
- A copy of the certificate(s) of completion from the CPE sponsor(s) that include the sponsor(s) name, applicant’s name, course/content name, date taken and CPE hours earned must be submitted to the VBOA.
- The minimum required number of hours of CPE to obtain a Virginia CPA license shall be:
- 40 hours if the applicant applies for licensure by the end of the first calendar-year after the calendar-year in which the applicant passed the CPA exam.
- 80 hours if the applicant applies for licensure by the end of the second calendar-year after the calendar-year in which the applicant passed the CPA exam.
- 120 hours if the applicant applies for licensure more than two calendar-years after the calendar-year in which the applicant passed the CPA exam.
The two-hour Virginia-Specific Ethics Course is a separate and distinct annual requirement from the one-time eight-hour AICPA ethics course needed for initial licensure. The VBOA has contracted with the Virginia Society of CPAs (VSCPA) as the only provider of content/material for the Virginia-Specific Ethics Course.
Use of the CPA title is not permitted until approval of the license (shown as Active) is posted on the VBOA’s Licensee Search and, therefore, made available for public confirmation.