Becoming a Certified Public Accountant (CPA) in Virginia is a significant milestone that can unlock countless opportunities in finance, accounting, and business. Whether you’re a recent graduate, a professional seeking career growth, or someone exploring a new direction, understanding the Virginia CPA requirements is essential to obtaining your CPA license.
This guide outlines everything you need to know, from CPA exam eligibility to initial licensure, and offers insight into CPA exam preparation, fees, and license renewal requirements. Let’s dive into the steps for earning your Virginia CPA license.
| CPA Exam Requirements Virginia – Overview | |
| Educational Hours Required for Exam | 120 Semester Hours |
| Educational Hours Required for Licensure | 150 Semester Hours |
| Residency Required | Not required |
| Degree Required | Bachelor’s or Master’s |
| Minimum Age | Not required |
| Application Fee | $120.00 |
| Additional Requirements | Virginia Board of Accountancy Site |
Table of Contents
CPA Exam Requirements in Virginia
To take the CPA exam in Virginia, candidates must meet specific Virginia CPA exam requirements, which include education requirements, fee payments, and following proper application procedures through the Virginia Board of Accountancy (VBOA).
Virginia CPA Exam Education Requirements
To sit for the CPA exam in Virginia, candidates must:
- Complete at least 120 semester hours of education, obtained prior to application.
- Earn a baccalaureate or higher degree from an appropriately accredited university or college. The VBOA recognizes institutions accredited by the following recognized accrediting agencies:
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Higher Learning Commission
- Northwest Commission on Colleges and Universities
- Southern Association of Colleges and Schools
- Western Association of Schools and Colleges
In addition, candidates must have:
- 24 semester hours of accounting courses, including Intermediate Accounting I, financial statement analysis, personal financial planning, and other upper-level accounting courses. These must be above the introductory level.
- 24 semester hours in business courses, which may include subjects like management, economics, finance, and business law—excluding accounting courses.
Degrees from an online institution, community college, or foreign university may be considered on a case-by-case basis, provided the institution is accredited by an accrediting organization recognized by the VBOA.
To qualify for initial licensure, applicants must also complete 150 semester hours, which can include graduate coursework or a master’s in accounting concentration or business.
Virginia CPA Exam Fees
Application Fee: $120 (non-refundable)
- Required when submitting the initial application to take the CPA exam.
Exam Section Fee: $262.64 per section
- Auditing and Attestation (AUD): $262.64
- Financial Accounting and Reporting (FAR): $262.64
- Regulation (REG): $262.64
- Business Analysis and Reporting (BAR): $262.64
- Information Systems and Controls (ISC): $262.64
- Tax Compliance and Planning (TCP): $262.64
These fees are paid to CPA Examination Services at the time of the CPA exam application.
Re-Examination Fee: $20
- The Virginia State Board of Public Accountancy has suspended the $20 fee associated with re-exam requests until at least Dec. 31, 2025.
Scheduling the CPA Exam in Virginia
Once your application is approved, you’ll receive a Notice to Schedule (NTS), which is required to book your exam. The NTS is valid for one testing event or six months, whichever comes first.
You can schedule your test through Prometric online or by calling 1-800-580-9648. Testing operates on a rolling basis without blackout periods, so you can sit for the exam throughout the year. However, appointments are first-come, first-served, so schedule early for your preferred time and location.
Preparing for the CPA Exam
Passing the CPA exam is no small feat—CPA exam preparation is critical. With average pass rates hovering around 50%, investing in a reputable CPA prep course can make all the difference. These programs are tailored to help CPA candidates master the material across all four exam sections.
Whether you’re working in full-time employment or juggling self-employment, structured study plans, mock exams, and detailed reviews are key to successfully completing the exam.
Virginia CPA Exam Score Release
After completing each section, CPA exam scores are released by NASBA. Candidates can view their results online or request that CPA exam scores be mailed.
If the applicant passed all sections, they can proceed to apply for their initial CPA license in Virginia.
Additional Information
CPA Licensure in Virginia
To receive your Virginia CPA license, you must fulfill the following:
- Meet Virginia CPA education requirements (150 semester hours).
- Pass all four sections of the CPA exam.
- Complete the VBOA’s Annual Virginia-Specific Ethics Course approved for Continuing Professional Education (CPE).
- Submit proof of one year of full-time employment in accounting under a licensed CPA (can include self-employment).
Virginia is a substantially equivalent state, meaning that CPAs licensed in Virginia can often practice in other states with minimal additional requirements.
Continuing Professional Education (CPE)
To maintain your Virginia CPA license, you must complete CPE requirements during each calendar year, including at least one 2-hour VBOA-approved ethics course. Additional CPE hours depend on your employment status and must be reported during license renewal.
License Renewal Requirements
CPA licenses in Virginia must be renewed annually with a renewal fee and compliance with CPE requirements. Ensure your information with the Virginia DMV and social security number is current to avoid delays in processing.
Final Thoughts
Becoming a Virginia CPA is an impressive accomplishment requiring determination and discipline. From completing the right accounting coursework at an accredited institution to passing the CPA exam and fulfilling experience requirements, each step brings you closer to your goal. This guide helps demystify the CPA licensure process and prepares you for long-term success as a licensed CPA in the Commonwealth of Virginia.
For the most accurate and up-to-date information, always refer to the Virginia Board of Accountancy (VBOA).
Virginia State Board of Public Accountancy
Address: 9960 Mayland Drive, Suite 402 Henrico, VA 23233
Phone: (804) 367-8505 Fax: (804) 527-4409
Email: boa@boa.virginia.gov
Web: boa.virginia.gov
Application form: Virginia CPA Application Form