Virginia CPA Exam Requirements

Requirements

Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • At least 120 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent (see #1 under Virginia Application Process below for specifics)

Note:

Need 150 for licensure, but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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Virginia CPA Exam Requirements exam fees

Initial Application Fee: $120
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $893.80

Special Fees: Re-exam registration fee (varying amounts based on number of parts)

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Virginia CPA Exam Requirements state board contacts

Virginia Board of Accountancy
9960 Mayland Drive, Suite 402
Henrico, Virginia 23233

Web: www.boa.virginia.gov/
Phone: 804-367-1111
Fax: 804-527-4409

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Virginia CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Virginia, follow these steps: You will need a valid Social Security number (Taxpayer Identification Numbers - TIN’s - are not acceptable) and:

    1. At least 120 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent.

    2. The accounting concentration or equivalent requires obtaining at a minimum: a.) 24 semester hours of accounting courses, including courses in auditing, financial accounting, management accounting, and taxation; and b.) 24 semester hours of business courses, no more than six semester hours of which could be considered accounting courses.

    3. Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent.

  • Submit your exam application, enroll in Becker
    If you meet the educational qualifications, complete the online Application for Qualification to determine eligibility. Submit transcripts as required. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Once eligibility is approved, complete and file the “Candidate for Examination Application” from the state website. This requires a $120 fee, paid to the Virginia Board of Accountancy, with each application and the candidate may apply for one to four parts of the exam with this application. Application fees are non-refundable.
  • Pay your exam fees
    After the candidate application has been processed, a payment coupon will be sent to the applicant. The exam fees for all four parts will total $773.80 and are payable to the National Association of State Boards of Accountancy (NASBA) within a 90-day period. Once NASBA has received full payment, a Notice to Schedule will be issued to the candidate. Exam fees are refundable under certain circumstances.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams, and is valid for 12 months. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa.You can take the exam at a site in Alexandria, Bristol, Fairfax, Glen Allen, Lynchburg, Newport News, Roanoke, or any other Prometric location that is convenient to you.