Agencies | Governor

About Us

The Virginia Board of Accountancy (VBOA), established in 1910, regulates Certified Public Accountants (CPAs) in Virginia through a program of examination, licensure (individuals and firms), consumer protection (enforcement), continuing professional education and peer reviews.

Unlike most state agencies in Virginia, the VBOA is not funded by public tax dollars. The VBOA is an independent, non-general fund agency whose revenues are wholly dependent upon the fees established for CPA exam candidates, applicants and licensees.

The VBOA may impose penalties on persons using the CPA title in Virginia or firms providing attest services or compilation services to persons or entities located in Virginia, or on a person or firm who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia in accordance with the Code of Virginia statutes and/or Board Regulations. All penalties collected by the VBOA are deposited to the state literary fund – such funds are not available to the VBOA as operating funds.

VBOA Mission

The VBOA’s mission is to protect the citizens of the Commonwealth through a regulatory program of licensure and compliance of Certified Public Accountants (CPA) and CPA firms.

VBOA Values

The VBOA’s commitment to excellence is demonstrated through the agency’s values:

  • High Ethical Standards and Integrity
    Pledging principled and reputable conduct;
  • Exceptional Customer Service
    Demonstrating a courteous, empathetic and helpful attitude while assisting each customer to reach their goal;
  • Honesty and Fairness
    Acting with openness, impartiality, and consistency;
  • Teamwork
    Excelling mutually, the VBOA will work together with citizens and licensees to achieve the shared vision;
  • Competence
    Striving for proficiency through creativity, innovation and diversity;
  • Communication
    Achieving enhanced understanding between the VBOA, the regulated community and the public through effective communications, interactions, and service;
  • Continuous Improvement
    Striving to innovate and to change where change is needed;
  • Financial Stewardship
    Maintaining frugality with respect to the expenditures of public funds.

Board Membership

Board membership is defined in § 54.1-4402.B., Code of Virginia. In summary, the Board is comprised of four CPA’s who have been actively engaged in providing services to the public using the CPA title for at least three years prior to appointment to the Board, one CPA for at least three years prior to the appointment to the Board shall have been actively engaged in providing services to the public using the CPA title or in providing services to an employer in government or industry using the CPA title, one educator in the field of accountancy who is a CPA, and one citizen member who may be an accountant who is not licensed as a CPA. Each member is appointed by the Governor to serve a four-year term and may not serve for more than two consecutive terms.

A listing of current Board members may be found in the Board Membership tab.