search question-circle-o log-in megaphone arrow-right2 facebook twitter youtube linkedin2 phone plus-circle2 minus-circle2 play2 menu3 cross

The Inactive status policy is changing July 1, 2026, to require all CPAs currently approved for Inactive status to start including “Inactive” in their title. The policy also adds a new “Emeritus” status for retirees: Read the policy here.

VBoA Logo

Home > Individual CPAs > CPE

CPE

Why CPE?

Continuing professional education (CPE) is an important part of what distinguishes CPAs from other finance professionals. Holding a CPA license tells the world that you are highly competent—not just when you passed the CPA Exam, or finished your education and experience requirements, but throughout the life of your license. 

As a Virginia CPA, you are bound by these CPE-related VBOA regulations:

The VBOA policy, “CPE Guidelines,” offers additional specifics.

Not completing the required CPE can result in enforcement action.

Click to jump to information on:

Basic overview of requirements

Active CPAs must complete 120 CPE hours over a rolling three-year period, with a minimum of 20 hours annually, including a two-hour VBOA-approved ethics course, and for those who provide attest, compilation, or financial statement preparation services, eight hours of related coursework.

People who apply for an initial CPA license, hold an Active individual license, or apply to have their license reinstated are required to obtain varying amounts of CPE, as shown in the chart below.

Status Calendar year (CY) Total hours required Minimum hours required VBOA-approved ethics (included in total hours) CPE related to attest, compilation, or financial statement preparation services
(included in total hours)
Applying for initial license
Applying for a license CY exam was passed 0 hours 0 hours N/A N/A
1st CY after exam passed 40 hours* 40 hours 2 hours from CY you apply N/A
2nd CY after exam passed 80 hours* 80 hours 2 hours from CY you apply N/A
3rd CY (or more) after exam passed 120 hours* 120 hours 2 hours from CY you apply N/A
Licensed
Holding an active license CY of initial license 0 hours 0 hours 0 hours 0 hours
Any 3-CY reporting cycle 120 hours/
3 years		 20 hours/CY 2 hours/CY 8 hours (only if releasing or authorizing release of reports)
Reinstatement of license
Reinstating license
(from Inactive / Expired / Voluntarily Surrender)		 CY you apply 120 hours* 120 hours 2 hours from CY you apply N/A

* Earned in the three calendar years prior to and including the year you apply.

Important details about maintaining and determining compliance

  • The VBOA uses a rolling three-calendar-year period (Jan. 1-Dec. 31) to determine CPE compliance. This period includes the three calendar years prior to the current calendar year. However, any CPE you complete before Jan. 31 of the following year may be applied towards the prior calendar year’s requirement.
  • CPE documentation must be retained for the four calendar years preceding the current calendar year.
  • You may submit and track CPE compliance and upload documentation through our CPE system, hosted by NASBA here.
  • Fifty minutes of CPE participation equals 1 hour of CPE credit.
  • Find details about qualifying CPE here.
  • The VBOA performs random CPE audits every month. If you are audited, you will be required to upload proof of all required CPE from the current reporting period to NASBA’s CPE Audit Service. Keeping your certificates in the service on an ongoing basis, while not required, sets you up for audit success.

CPE exceptions

Licensees who do not work and/or volunteer in positions that require the use of accounting, financial, tax or other skills deemed relevant by the VBOA may apply for the Inactive status. If approved in writing you are exempt from completing CPE starting the year of approval. You are responsible for CPE until the date you are approved. If not approved, licensees must still comply with the CPE requirements.

Beginning July 1, 2026, retired CPAs have an additional option, if qualified, to apply for Emeritus status. And of course, if your license is expired or you have voluntarily surrendered it, you are not required to do CPE.

CPE reciprocity

If a CPA holds an Active license in another state and their principal place of business is not located in Virginia, he or she is eligible for CPE reciprocity. If a CPA meets the CPE requirements in their home state, the VBOA will accept this as CPE compliant in Virginia.

However, a CPA must take either a two-hour VBOA-approved ethics course, or an ethics course acceptable to the board of accountancy in the state in which the CPA holds the license. The CPA must select “CPE reciprocity” during the CPE audit process to be eligible for this exemption.

License reciprocity was developed to allow licensed CPAs to practice across jurisdictions more easily. Visit the NASBA website to view jurisdictions substantially equivalent to Virginia.

CPE deficiencies

If you have not completed the requirements contained in 18VAC5-22-90, you can self-report a CPE deficiency by contacting the VBOA at cpe@boa.virginia.gov or at (804) 482-8757.

Learn more about CPE violations here, including the penalties guidelines.

Sponsors providing CPE

The VBOA does not mandate sponsors providing CPE. We do not maintain agreements with sponsors, pre-qualify sponsors or individual courses, or require a licensee to obtain CPE from specific sponsors (except for the VBOA-approved ethics course).

However, sponsors are encouraged to comply with the Statement on Standards for CPE Programs issued jointly by the AICPA and NASBA. All sponsors should be familiar with the VBOA policy, “CPE Guidelines for Sponsors.”