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:

• Licensee Search to verify that the CPA you might use is licensed;
• Virginia Society of Certified Public Accountants (VSCPA);
• Better Business Bureau (BBB);
• Friends, family or associates in your community; and/or
• Legal counsel for recommendations.

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.