Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Virgin Islands Board of Public Accountancy licenses CPAs in US Virgin Islands. Its rules and forms are the authority for everything on this page.
Virgin Islands CPAs complete 120 CPE hours in the three calendar years before renewal, at least 40 in each calendar year, including 4 hours of ethics.
Sources: dlca.vi.gov/boardcertifications/steps/cparequirements, nasbaregistry.org/cpe-requirements/virgin-islands, nasba.org/licensure/nasbalicensing/virgin-islands
Virgin Islands individual CPA permits are issued annually for July 1 to June 30 and renew through NASBA's licensing service.
Sources: dlca.vi.gov/boardcertifications/steps/cparequirements, nasba.org/licensure/nasbalicensing/virgin-islands
The Virgin Islands requires 150 semester hours including a bachelor's degree, one year of experience, the Uniform CPA Exam and the Virgin Islands Regulatory Examination.
Sources: dlca.vi.gov/boardcertifications/steps/cparequirements, nasba.org/licensure/nasbalicensing/virgin-islands
Virgin Islands CPAs complete 120 CPE hours in the three calendar years before renewal, at least 40 in each calendar year, including 4 hours of ethics. At least 4 ethics hours in each three-year period, within the 120. Reactivating a delinquent or inactive permit requires 8 ethics hours. A licensee residing outside the Virgin Islands who met the CPE requirements of their principal place of business in the latest reporting period is compliant, unless that jurisdiction has no CPE requirement. Applicants with unusual hardship or illness can apply to the board for review.
CPE runs on calendar years, on a rolling three-year basis ending before the June 30 permit expiration. The 40-hour annual minimum applies from January 1, 2022. Programs must meet the NASBA/AICPA Statement on Standards for CPE Programs, and National Registry sponsors are accepted. Reactivating a delinquent or inactive permit requires 120 hours, including 30 in accounting and auditing and 8 in ethics.
Virgin Islands individual CPA permits are issued annually for July 1 to June 30 and renew through NASBA's licensing service. Annual, July 1 to June 30. Renewal opens May 1. Permits expire June 30, and individuals have until August 31 to renew before becoming delinquent. A permit not renewed within 24 months is deactivated and needs reinstatement. Initial $150. Individual renewal $135. Transfer of grades and reciprocal $150 each. Late individual renewals after August 31 pay $25 a month, up to $600.
A CPA certified in another state or territory who sets up a principal place of business in the Virgin Islands receives a reciprocal permit after passing the Uniform CPA Exam and the Virgin Islands Regulatory Examination and meeting the experience and CPE requirements. NASBA lists four years of qualifying experience within the prior ten years for reciprocal applicants.
A bachelor's or higher degree from an accredited college or university with an accounting concentration or its equivalent under board rule. 150 semester hours of college education, including the bachelor's or higher degree.
One year of full-time experience using accounting, attest, compilation, advisory, tax or consulting skills, in public accounting, industry or academia, under the direct supervision of an active CPA in good standing.
All candidates, including reciprocity applicants, pass the local Virgin Islands Regulatory Examination in addition to the Uniform CPA Exam.
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