| The Virginia Board of Accountancy recognizes the following States and Jurisdictions as being Substantially Equivalent to Virginia. | ||||
| Alabama | Permit Holders Only | Missouri | Permit Holders Only | |
| Alaska |
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Montana | Permit Holders Only | |
| Arizona |
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Nebraska | Permit Holders Only | |
| Arkansas |
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Nevada |
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| California | Only those compliant with Section 5093 | New Jersey |
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| Connecticut |
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New Mexico |
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| District of Columbia | Permit Holders Only | New York |
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| Georgia |
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North Carolina |
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| Guam | Permit Holders Only | North Dakota |
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| Hawaii |
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Ohio |
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| Idaho |
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Oklahoma |
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| Illinois | Permit Holders Only | Oregon |
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| Indiana |
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Pennsylvania |
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| Iowa | Permit Holders Only | Rhode Island |
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| Kansas | Permit Holders Only | South Carolina |
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| Kentucky |
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South Dakota | Permit Holders Only | |
| Louisiana | Permit Holders Only | Tennessee |
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| Maine |
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Texas |
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| Maryland |
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Utah |
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| Massachusetts |
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Washington |
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| Michigan |
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West Virginia | Permit Holders Only | |
| Minnesota |
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Wisconsin |
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| Mississippi |
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Wyoming | Permit Holders Only | |