Virginia CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Virginia CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$75.00
Additional RequirementsVirginia Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Virginia CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Virginia.

An applicant seeking licensure must provide documentation from one or more accredited institutions:

  • At least 150 semester hours of education
  • A baccalaureate or higher degree with an accounting concentration or equivalent.
  • The VBOA recommends applicants to incorporate at least some graduate-level study of accounting in meeting the 150-semester hour requirement.
  • An applicant must pass the CPA exam with a score of 75 or higher on each section, within an 18-month period, prior to applying for licensure.

All applicants must:

Applicants who passed the CPA exam in another state or jurisdiction other than Virginia will also need to provide official college transcripts and CPA exam scores transferred to the VBOA.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$75 for the individual application and $75 for firm annual permit.

Work Experience

The applicant must complete at least 2,080 work hours, or equivalent to one year of full-time employment. Whether other skills are relevant shall be determined by the VBOA on a case-by-case basis.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Virginia CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Virginia Board of Accountancy with any other questions you might have.

Virginia State Board of Public Accountancy
Address: 9960 Mayland Drive, Suite 402
Henrico, Virginia 23233
Phone: (804) 367-8505 
Fax: (804) 527-4409
Email: boa@boa.virginia.gov
Web: boa.virginia.gov
CPA Certification form: Virginia CPA Certification Form
Annual Registration form: Virginia Annual Registration Form

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