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Consumer Information

Choosing a CPA or CPA Firm

The Virginia Board of Accountancy (VBOA) cannot refer or recommend a CPA or CPA firm.  The VBOA recommends these resources:

Engagement Letter

CPAs often use a contract known as an 'engagement letter'. The engagement letter defines the legal relationship between the CPA and client by including the following:

  • What services will be performed.
  • When the services will be completed.
  • What is expected of the client and CPA.
  • How much will be charged.
  • Signatures of parties involved.

Keep a copy of the letter. When questions come up, the engagement letter is a useful resource. When services or fees change, the engagement letter should be updated.

Referral Fees, Contingent Fees & Commissions

Refer to the AICPA Code of Professional Conduct for guidance.