Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Virginia Board of Accountancy licenses CPAs in Virginia. Its rules and forms are the authority for everything on this page.
Virginia CPAs need 120 hours of CPE in each rolling three-calendar-year period, with at least 20 hours every calendar year, including a 2-hour board-approved ethics course each year.
Sources: law.lis.virginia.gov/admincode/title18/agency5/chapter22/section90, law.lis.virginia.gov/admincode/title18/agency5/chapter22/section91, boa.virginia.gov/individual-cpas/cpe
Virginia CPA licenses renew every year by June 30. Renewal opens March 1.
Sources: law.lis.virginia.gov/admincode/title18/agency5/chapter22/section180, law.lis.virginia.gov/admincode/title18/agency5/chapter22/section20, boa.virginia.gov/individual-cpas/renew, law.lis.virginia.gov/vacode/title54.1/chapter44/section54.1-4409.2
Virginia requires a bachelor's degree with an accounting concentration, the CPA Exam, a board-approved ethics exam and one or two years of experience. Since January 1, 2026 there is no 150-hour requirement.
Sources: law.lis.virginia.gov/admincode/title18/agency5/chapter22/section70, law.lis.virginia.gov/admincode/title18/agency5/chapter22/section80, law.lis.virginia.gov/admincode/title18/agency5/chapter22/section100, law.lis.virginia.gov/vacode/title54.1/chapter44/section54.1-4409.2, boa.virginia.gov/individual-cpas/initial-license, boa.virginia.gov/cpa-exam/requirements
Virginia CPAs need 120 hours of CPE in each rolling three-calendar-year period, with at least 20 hours every calendar year, including a 2-hour board-approved ethics course each year. Each calendar year must include a VBOA-approved ethics course of at least 2 hours, counted within the 20. CPAs who release or authorize release of attest, compilation or financial statement preparation reports also need 8 hours of related coursework. The period is a rolling three calendar years, so hours from the two prior years count toward the current total. CPE completed by January 31 can be applied to the prior calendar year. A licensee who provides no services to the public or an employer (volunteer work included) can get a written exemption from the board for the year and must affirm eligibility annually. Before providing services again, the licensee needs 120 hours including a 2-hour ethics course. The board can also waive CPE for one or more years when that serves the public interest.
CPE is tracked through NASBA's CPE system, and the VBOA runs random monthly audits. Licensees keep CPE evidence for the four calendar years before the current year. Sponsor certificates and transcripts qualify. Receipts, registration confirmations and sign-in sheets do not. One CPE hour equals 50 minutes.
Virginia CPA licenses renew every year by June 30. Renewal opens March 1. Annual. June 30 each year. An unrenewed license expires July 1, and the CPA cannot use the title or provide attest or compilation services until reinstated. Application $75. Renewal $60 on time, or $60 plus $100 if late. Reinstatement $350. Paying by check adds a $25 processing fee.
A CPA licensed in another state applies under Code of Va. 54.1-4409.2(C): the board decides whether the education is substantially equivalent and reviews good standing, CPA Exam passage, CPE for the most recent period and experience.
Before sitting for any exam section a candidate needs a bachelor's or higher degree plus an accounting concentration of at least 48 semester hours: 24 in accounting (including auditing, financial accounting, accounting information systems and taxation) and 24 in business (no more than 6 of them accounting). No more than 3 hours of introductory accounting count. Code of Va. 54.1-4409.2, as amended by 2025 Acts chapters 523 and 539, required 150 semester hours for applicants before January 1, 2026. Applicants on or after that date need a bachelor's or higher degree with an accounting concentration and no 150-hour total. Applications submitted before 2026 can be re-reviewed under the new pathway on request.
Master's degree: one year. Bachelor's plus 30 additional semester hours: one year. Bachelor's only: two years. The work involves substantial use of accounting, financial, tax or other relevant skills, verified by an actively licensed US CPA who sends the form directly to the board. Self-employment does not count.
Applicants pass the AICPA "Professional Ethics: AICPA's Comprehensive Course (For Licensure)" with 90% or better before licensure. All four CPA Exam sections must be passed within 30 months of the score release for the first section passed.
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