According to the Virginia Board of Accountancy to sit for the Virginia CPA exam you must complete the following:
- At least 120 semester hours of education;
- Baccalaureate or higher degree; and
- Accounting concentration or equivalent*.
- Requirements include:
a. Minimum of 24 semester hours of accounting courses, to include: courses in auditing, financial accounting, management accounting, and taxation; and
b. Minimum of 24 semester hours of business courses. As many as 6 hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement.
- Requirements include:
All required coursework and degree conferral must be shown on official transcripts and must be mailed directly from the institution to the VBOA, or the official transcript must be mailed to the CPA candidate in a sealed envelope with the institution's official (registrar) signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is opened or appears to have been opened. Prior to requesting an official transcript(s), please confirm with the institution that all required coursework and the degree conferral (if applicable) have been posted to the transcript(s).
To apply for a CPA license in Virginia you must obtain the following:
The requirements to apply for a Virginia CPA license are more extensive than the education requirements to take the CPA Exam. In order to become a licensed CPA in Virginia, a candidate must first meet the "3 E's": education, exam and experience.
To be considered for a Virginia CPA license, a candidate must provide documentation from one or more accredited institutions or from the National College of:
- At least 150 semester hour credits of college education;
- A baccalaureate or higher degree; and
- An accounting concentration or equivalent.
The VBOA encourages candidates to incorporate at least some level of graduate study of accounting in meeting the 150 semester hour requirement. See the attached Graduate Study Recommendation from the VBOA.
Although 150 semester hours of education are required to be licensed as a CPA in Virginia, an exam candidate with only 120 semester hours of education that meet the VBOA criteria may sit for any part of the CPA Exam.
Applicants for a Virginia CPA license must have taken and passed the CPA Exam.
Experience: Prior to applying for a Virginia CPA license, a candidate must be employed for at least one year (full-time equivalent) in academia, a firm, government, or industry in any capacity involving the substantial use of accounting, financial, tax, or other skills that are relevant, as determined by the VBOA, to providing services to the public using the CPA title or to an employer using the CPA title. Whether other skills are relevant will be determined by the VBOA on a case-by-case basis. Self-employment does not meet the definition of prior experience. During the licensure application process, candidates are required to complete an Experience Verification Form.
For other questions you may have please visit the Virginia Board of Accountancy website.