License Renewal Date
30th of assigned month annually

CPE Reporting Period
1/1 to 12/31 over a three-year rolling period

General Requirement
120 hours, with a minimum of 20 hours each year including the annual VA Ethics

Ethics Requirement
The VBOA requires that all licensees providing services to the public or to an employer using the CPA title complete on an annual basis a Virginia-specific ethics course that complies with Board Regulation 18VAC5-22-90; and the annual outline approved by the Board. The 2-hour Virginia-specific ethics course is a separate and distinct annual requirement from the one-time 8-hour American Institute of Certified Public Accountants (AICPA) ethics course needed for initial licensure.

Other Subject Area Requirements
Virginia licensees who release or authorize the release of reports on attest services or compilation services provided for persons or entities located in Virginia shall annually obtain a minimum of eight hours of continuing professional education related to attest services or compilation services.

Credit Limitations

  • The maximum credit for instructors is 30 hours every 3 years, without any repetitions. A CPE certificate holder who instructs courses that qualify for CPE credit for participants will be awarded two additional CPE credits for each CPE credit of instruction.
  • Credit for authorship/published materials is granted on a case-by-case basis.
  • Half credits are allowed after the first hour.
  • University or college courses:  One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. 
  • Self-study is allowed full credit if interactive; 1/2 credit otherwise.

Other State Policies

  • Virginia allows a 30 day grace period at the beginning of the year to carry back credit to the previous year

Non-Residency Licensees Requirement
A CPA holding a currently valid CPA certificate from a state in which he has his principal office is not required to meet the Board's CPE requirements so long as that state has a CPE requirement of at least 120 CPE credits during a three-year reporting period. A listing of states that permit practice by substantial equivalency can be obtained by visiting NASBA's Substantial Equivalency web page.

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