Virginia CPA requirements

Wondering how to become a CPA in Virginia? Your first step should be to check the Virginia CPA requirements, because the state of Virginia will ultimately license you. This page serves as a resource for Virginia's CPA requirements and is current as of August 2021. Always consult with Virginia's Board of Accountancy for the most current information.

CPA Exam requirements in Virginia

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Virginia.

Minimum Virginia CPA education requirements

All CPA Exam candidates in Virginia must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the CPA Exam requirements in Virginia, candidates must complete 120 semester hours in course subjects, including: 

  • 24 semester hours of accounting courses including auditing, financial accounting, management accounting and taxation
  • 24 semester hours of business courses, no more than 6 semester hours of which could be considered accounting courses
  • 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.
  • The board recommends applicants to incorporate at least some graduate-level study of accounting into the 120 semester hour requirement.

Virginia CPA license requirements

In order to earn a certified public accountant license in Virginia, applicants must meet the 150 semester hour requirement and the others below.

Minimum experience requirement

  • At least 2,080 work hours, or equivalent to one year of full-time employment
  • The experience requirement includes being employed in academia, a firm, government, or industry involving the substantial use of accounting, financial, tax, or other skills that are relevant.

Ethics exam

Candidates must complete the AICPA self-study Professional Ethics: AICPA's Comprehensive Course (For Licensure) with a score of 90% or better.

The two-hour Virginia-Specific Ethics Course, which is a separate and distinct annual requirement from the one-time eight-hour AICPA ethics course needed for initial licensure.

Virginia CPA license renewal requirements

Virginia CPAs must renew their licenses every three years. The cycle occurs January 1 - December 31 triennially.

Virginia CPA CPE requirements

Continuing professional education (CPE) must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete no less than 120 CPE credit hours that comply with the Virginia Board of Accountancy rules during the three-year period. On an annual basis, all CPAs must complete a Virginia-specific ethics course.

Sources:

Education, experience, other, ethics, CPE

CPE, renewals

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