Agencies | Governor

Licensed in Another Country

Member of a Professional Body

The Virginia Board of Accountancy (VBOA) recognizes applicants for Virginia licensure who are members of professional bodies that have entered into mutual recognition agreements with the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).

Pursuant to § 54.1-116, Code of Virginia, all CPA License applicants must provide a United States social security number 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 for a Virginia CPA License.

Currently, agreements are in effect with:

  • Canadian Institute of Chartered Accountants (CICA);
  • Chartered Accountants Ireland;
  • Institute of Chartered Accountants in Australia (ICAA);
  • Instituto Mexicano De Contadores Publicos (IMCP);
  • New Zealand Institute of Chartered Accountants (NZICA); and
  • Hong Kong Institute of Certified Public Accountants (HKICPA).

A member of one of these professional bodies may apply for a Virginia CPA License by following these steps:

    1. Read the International Qualification Examination (IQEX) Candidate Bulletin for qualifications information and how to schedule the IQEX.
    2. Pass the IQEX Exam administered by NASBA.
    3. Request that NASBA send the IQEX Exam score to the VBOA.
    4. Request the professional body provide verification of the applicant’s international credentials to the VBOA.
    5. Complete the AICPA self-study Professional Ethic: AICPA's Comprehensive Course with a score of 90% or better. Request during the registration process with the AICPA that the certification of completion with course score be mailed directly to the VBOA or the applicant may mail/fax/email a copy of the course certificate with score to the VBOA.
    6. Complete the Experience Verification Form and mail to the VBOA to verify experience qualifications.
    7. Verify with the VBOA CPE requirements for initial licensure in Virginia. In general, the CPE requirements are as follows:

       

      • No CPE is required for initial licensure if obtained in the same calendar-year in which the applicant passed the IQEX Exam.
      • If the applicant has not held a CPA License of any other state and applies for a Virginia license after the end of the calendar-year in which the applicant passed the IQEX Exam, CPE must be obtained PRIOR to applying for a Virginia license. CPE includes the annual Virginia-specific ethics course.
      • The minimum required number of hours of CPE to obtain a Virginia CPA License is:

        • 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 IQEX 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 IQEX Exam.
        • 120 hours if the applicant applies for licensure more than two calendar-years after the calendar-year in which the applicant passed the IQEX Exam.
      • Submit to the VBOA a copy of the certificate(s) of completion from the CPE sponsor(s) that includes the sponsor(s)' name, applicant’s name, course/content name, date taken, and CPE hours earned.
    8. Login to apply for licensure.  Pursuant to § 54.1-116, Code of Virginia, all CPA License applicants must provide a social security number or control number issued by the Virginia Department of Motor Vehicles. If the applicant is unable to apply for licensure online, contact the VBOA.

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.

NOT a Member of a Professional Body

An international applicant who is not a member of a professional body recognized the AICPA & NASBA must meet the 3 E’s (education, exam and experience) and follow the path to licensure in Virginia.