Agencies | Governor

Use of the CPA Title in Virginia

Pursuant to § 54.1-4409.1, Code of Virginia, a person must be licensed in order to use the CPA title in Virginia or must meet the substantial equivalency provisions if licensed in another state in accordance with § 54.1-4411, Code of Virginia.

FAQs

  • May a licensed CPA in Virginia continue using the CPA title after retirement?

All individuals using the CPA title in Virginia must renew and maintain a Virginia license or continue meeting the substantially equivalent provisions if licensed in another state, in accordance with § 54.1-4411, Code of Virginia.

  • Under what circumstances may a licensed CPA continue using the CPA title and not be required to obtain continuing professional education (CPE)?

All individuals using the CPA title in Virginia must renew and maintain a Virginia license or continue meeting the substantially equivalent provisions if licensed in another state, in accordance with § 54.1-4411, Code of Virginia. With respect to CPE, an individual holding a Virginia license who DID NOT provide services to the public using the CPA title or provide services to an employer using the CPA title is not required to earn CPE during the 3 calendar-year period ending with the current calendar-year. “Catch-up” CPE provisions apply if the licensee elects to provide services in the future. For more information, see CPE under the Individual Licensing section of this website.

  • May an educator teaching at a Virginia college, university or other school, but not licensed in Virginia, use the CPA title in Virginia if licensed in a substantially equivalent state or jurisdiction?

An educator teaching at a Virginia college, university or other school is not required to hold a Virginia license in order to use the CPA title in Virginia provided that the educator holds the license of another state or jurisdiction that is substantially equivalent in accordance with § 54.1-4411, Code of Virginia. However, an educator must hold a Virginia license if providing services to the public using the CPA title and the principal place of business in which the services are being provided is in Virginia.

  • How do I determine if I am using the CPA designation?

Board Regulation 18VAC5-22-40 states that holding a Virginia CPA License constitutes using the CPA title.

  • How do I determine if I am providing services to the public or to an employer?

Board Regulation 18VAC5-22-40 states that an individual holding a Virginia CPA License is providing services to the public if those services are listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3, Code of Virginia. An individual holding a Virginia CPA License is providing services to an employer if those services utilize substantial accounting, financial, tax, or relevant skills.