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Virginia’s new education requirements for taking the CPA examination—120 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent—were prescribed through a regulation that became effective May 14, 2009. The regulation was issued under the Virginia Administrative Process Act as an emergency regulation and is therefore in effect for one year. However, the Board of Accountancy is taking the steps necessary to make the regulation permanent by no later than the end of the one-year period. The text of the new regulation, which appears as subsection B of 18 VAC 5-21-30, follows.

2. Education
   1. In order for a person to take the CPA examination through Virginia, he must have obtained from one or more accredited institutions or from the National College at least 120 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent prior to taking any part of the CPA examination.
   2. For the purpose of complying with subdivision B1 and with subsection A1a of § 54.1-4409.2 of the Code of Virginia, obtaining an accounting concentration or equivalent requires obtaining at a minimum:
      1. 24 semester hours of accounting courses, including courses in auditing, financial accounting, management accounting, and taxation; and
      2. 24 semester hours of business courses, no more than six semester hours of which could be considered accounting courses.
      Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent.