Virginia CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including an accounting concentration or equivalent

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 150 semester hour requirement.

Minimum experience requirement
At least 2,080 work hours, or equivalent to one year of full-time employment
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
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.

Renewals
Every 3 years.

CPE
120 hours of CPE required per 3-year reporting period.

Must complete complete on an annual basis a Virginia-Specific Ethics course.

Sources:

Education, experience, other, ethics, CPE

CPE, renewals