{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4402.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4402.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4402.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4402.html"}],"law_id":76023,"edition_id":1,"section_id":76023,"structure_id":14599,"section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","history":"2001, c. 832; 2003, c. 291; 2004, c. 602; 2007, c. 804; 2015, c. 287; 2017, c. 403; 2024, cc. 654, 677.","full_text":"A\n\nThe Board of Accountancy established under the former § 54.1-2000 and previously operating in the Department of Professional and Occupational Regulation is hereby continued and reestablished as an independent board in the executive branch of state government.B\n\nThe Board shall consist of seven members appointed by the Governor as follows: one member shall be a public member who may be an accountant who is not licensed but otherwise meets the requirements of clauses (i) and (ii) of § 54.1-107; one member shall be an educator in the field of accounting who holds a Virginia license; four members shall be holders of Virginia licenses who have been actively engaged in providing services to the public for at least three years prior to appointment to the Board; and one member shall hold a Virginia license and for at least three years prior to appointment to the Board shall have been actively engaged in providing services to the public or in providing services to or on behalf of an employer in government or industry.C\n\nMembers of the Board shall serve for terms of four years. The Governor may remove any member as provided in subsection A of § 2.2-108. Any member of the Board whose Virginia license is revoked or suspended shall automatically cease to be a member of the Board.D\n\nThe Board shall restrict the practice of public accounting and the use of the CPA title in Virginia to licensed persons and firms as specified in §§ 54.1-4409.1 and 54.1-4412.1.E\n\nThe Board shall restrict the provision of attest services, compilation services, and financial statement preparation services to persons or firms located in Virginia and as specified in § 54.1-4412.1. However, this shall not affect the privilege of a person who is not licensed to include a statement on financial statements indicating that no assurance is provided on the financial statements, to say that financial statements have been compiled, or to use the compilation language as prescribed by subsections B and C of § 54.1-4401.F\n\nThe Board shall take such actions as may be authorized by this chapter to ensure the continued competence of persons or firms using the CPA title in Virginia and firms providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia and to aid the public in determining their qualifications.G\n\nThe Board shall take such actions as may be authorized by this chapter to ensure that persons or firms holding a Virginia license or using the CPA title in Virginia and firms providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia adhere to the standards of conduct and practice in § 54.1-4413.3 and regulations promulgated by the Board.H\n\nThe Board shall have the responsibility of enforcing this chapter and may by regulation establish rules and procedures for the implementation of the provisions of this chapter.","order_by":null,"text":{"0":{"id":272876,"text":"The Board of Accountancy established under the former § 54.1-2000 and previously operating in the Department of Professional and Occupational Regulation is hereby continued and reestablished as an independent board in the executive branch of state government.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272877,"text":"The Board shall consist of seven members appointed by the Governor as follows: one member shall be a public member who may be an accountant who is not licensed but otherwise meets the requirements of clauses (i) and (ii) of § 54.1-107; one member shall be an educator in the field of accounting who holds a Virginia license; four members shall be holders of Virginia licenses who have been actively engaged in providing services to the public for at least three years prior to appointment to the Board; and one member shall hold a Virginia license and for at least three years prior to appointment to the Board shall have been actively engaged in providing services to the public or in providing services to or on behalf of an employer in government or industry.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":272878,"text":"Members of the Board shall serve for terms of four years. The Governor may remove any member as provided in subsection A of § 2.2-108. Any member of the Board whose Virginia license is revoked or suspended shall automatically cease to be a member of the Board.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":272879,"text":"The Board shall restrict the practice of public accounting and the use of the CPA title in Virginia to licensed persons and firms as specified in §§ 54.1-4409.1 and 54.1-4412.1.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":272880,"text":"The Board shall restrict the provision of attest services, compilation services, and financial statement preparation services to persons or firms located in Virginia and as specified in § 54.1-4412.1. However, this shall not affect the privilege of a person who is not licensed to include a statement on financial statements indicating that no assurance is provided on the financial statements, to say that financial statements have been compiled, or to use the compilation language as prescribed by subsections B and C of § 54.1-4401.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":272881,"text":"The Board shall take such actions as may be authorized by this chapter to ensure the continued competence of persons or firms using the CPA title in Virginia and firms providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia and to aid the public in determining their qualifications.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":272882,"text":"The Board shall take such actions as may be authorized by this chapter to ensure that persons or firms holding a Virginia license or using the CPA title in Virginia and firms providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia adhere to the standards of conduct and practice in § 54.1-4413.3 and regulations promulgated by the Board.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"7":{"id":272883,"text":"The Board shall have the responsibility of enforcing this chapter and may by regulation establish rules and procedures for the implementation of the provisions of this chapter.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"ancestry":[{"id":14599,"edition_id":1,"name":"Public Accountants","identifier":"44","label":"chapter","depth":3,"order_by":1,"parent_id":14598,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244631,"object_type":"structure","relational_id":14599,"identifier":"44","token":"54.1\/VI\/44","url":"\/54.1\/VI\/44\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14598,"edition_id":1,"name":"Professions Regulated by Other Entities","identifier":"VI","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244629,"object_type":"structure","relational_id":14598,"identifier":"VI","token":"54.1\/VI","url":"\/54.1\/VI\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77707,"structure_id":14599,"section_number":"54.1-4400","catch_line":"Definitions","url":"\/54.1-4400\/","token":"54.1\/VI\/44\/54.1-4400","metadata":false},{"id":65495,"structure_id":14599,"section_number":"54.1-4401","catch_line":"Applicability of 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creation; expenditures; excess moneys","url":"\/54.1-4405.1\/","token":"54.1\/VI\/44\/54.1-4405.1","metadata":false},{"id":62977,"structure_id":14599,"section_number":"54.1-4406","catch_line":"Powers and duties of the Executive Director","url":"\/54.1-4406\/","token":"54.1\/VI\/44\/54.1-4406","metadata":false},{"id":62850,"structure_id":14599,"section_number":"54.1-4407","catch_line":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","url":"\/54.1-4407\/","token":"54.1\/VI\/44\/54.1-4407","metadata":false},{"id":70412,"structure_id":14599,"section_number":"54.1-4408","catch_line":"Subpoenas","url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408","metadata":false},{"id":73633,"structure_id":14599,"section_number":"54.1-4409","catch_line":"Repealed","url":"\/54.1-4409\/","token":"54.1\/VI\/44\/54.1-4409","metadata":false},{"id":71993,"structure_id":14599,"section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","url":"\/54.1-4409.1\/","token":"54.1\/VI\/44\/54.1-4409.1","metadata":false},{"id":76842,"structure_id":14599,"section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2","metadata":false},{"id":76079,"structure_id":14599,"section_number":"54.1-4410","catch_line":"Repealed","url":"\/54.1-4410\/","token":"54.1\/VI\/44\/54.1-4410","metadata":false},{"id":84949,"structure_id":14599,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","url":"\/54.1-4411\/","token":"54.1\/VI\/44\/54.1-4411","metadata":false},{"id":73017,"structure_id":14599,"section_number":"54.1-4412","catch_line":"Repealed","url":"\/54.1-4412\/","token":"54.1\/VI\/44\/54.1-4412","metadata":false},{"id":80082,"structure_id":14599,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","url":"\/54.1-4412.1\/","token":"54.1\/VI\/44\/54.1-4412.1","metadata":false},{"id":81954,"structure_id":14599,"section_number":"54.1-4413","catch_line":"Repealed","url":"\/54.1-4413\/","token":"54.1\/VI\/44\/54.1-4413","metadata":false},{"id":72351,"structure_id":14599,"section_number":"54.1-4413.2","catch_line":"Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges","url":"\/54.1-4413.2\/","token":"54.1\/VI\/44\/54.1-4413.2","metadata":false},{"id":81324,"structure_id":14599,"section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","url":"\/54.1-4413.3\/","token":"54.1\/VI\/44\/54.1-4413.3","metadata":false},{"id":57633,"structure_id":14599,"section_number":"54.1-4413.4","catch_line":"Penalties","url":"\/54.1-4413.4\/","token":"54.1\/VI\/44\/54.1-4413.4","metadata":false},{"id":86268,"structure_id":14599,"section_number":"54.1-4413.5","catch_line":"Confidential consent agreements","url":"\/54.1-4413.5\/","token":"54.1\/VI\/44\/54.1-4413.5","metadata":false},{"id":63959,"structure_id":14599,"section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414","metadata":false},{"id":56105,"structure_id":14599,"section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415","metadata":false},{"id":65607,"structure_id":14599,"section_number":"54.1-4416","catch_line":"Board's powers with respect to hearings under this chapter","url":"\/54.1-4416\/","token":"54.1\/VI\/44\/54.1-4416","metadata":false},{"id":63703,"structure_id":14599,"section_number":"54.1-4417","catch_line":"Repealed","url":"\/54.1-4417\/","token":"54.1\/VI\/44\/54.1-4417","metadata":false},{"id":64058,"structure_id":14599,"section_number":"54.1-4418","catch_line":"Recovery of cost after grant of formal fact-finding","url":"\/54.1-4418\/","token":"54.1\/VI\/44\/54.1-4418","metadata":false},{"id":66516,"structure_id":14599,"section_number":"54.1-4419","catch_line":"Repealed","url":"\/54.1-4419\/","token":"54.1\/VI\/44\/54.1-4419","metadata":false},{"id":69333,"structure_id":14599,"section_number":"54.1-4420","catch_line":"Repealed","url":"\/54.1-4420\/","token":"54.1\/VI\/44\/54.1-4420","metadata":false},{"id":57198,"structure_id":14599,"section_number":"54.1-4421","catch_line":"Biennial report","url":"\/54.1-4421\/","token":"54.1\/VI\/44\/54.1-4421","metadata":false},{"id":62207,"structure_id":14599,"section_number":"54.1-4422","catch_line":"Expired","url":"\/54.1-4422\/","token":"54.1\/VI\/44\/54.1-4422","metadata":false},{"id":77879,"structure_id":14599,"section_number":"54.1-4423","catch_line":"Use of consultants in investigations","url":"\/54.1-4423\/","token":"54.1\/VI\/44\/54.1-4423","metadata":false},{"id":72620,"structure_id":14599,"section_number":"54.1-4424","catch_line":"Certain information not to be made public","url":"\/54.1-4424\/","token":"54.1\/VI\/44\/54.1-4424","metadata":false},{"id":65630,"structure_id":14599,"section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","url":"\/54.1-4425\/","token":"54.1\/VI\/44\/54.1-4425","metadata":false}],"previous_section":{"id":65495,"structure_id":14599,"section_number":"54.1-4401","catch_line":"Applicability of chapter","url":"\/54.1-4401\/","token":"54.1\/VI\/44\/54.1-4401","metadata":false},"next_section":{"id":81120,"structure_id":14599,"section_number":"54.1-4403","catch_line":"General powers and duties of the Board","url":"\/54.1-4403\/","token":"54.1\/VI\/44\/54.1-4403","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4402\/","history_text":"

This law was first created in 2001. The record of its establishment is cataloged in chapter 832<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2003, chapter 291<\/a>; in 2004, chapter 602<\/a>; in 2007, chapter 804<\/a>; in 2015, chapter 287<\/a>; in 2017, chapter 403<\/a>; in 2024, chapters 654<\/a> and 677<\/a>.<\/p>","references":false,"refers_to":[{"id":77197,"section_number":"2.2-108","catch_line":"Removal of members of certain boards, commissions, etc","order_by":null,"url":"\/2.2-108\/"},{"id":81026,"section_number":"54.1-107","catch_line":"Appointments, terms and removal of members of regulatory boards; citizen members","order_by":null,"url":"\/54.1-107\/"},{"id":75277,"section_number":"54.1-2000","catch_line":"Repealed","order_by":null,"url":"\/54.1-2000\/"},{"id":71993,"section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","order_by":null,"url":"\/54.1-4409.1\/"},{"id":80082,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","order_by":null,"url":"\/54.1-4412.1\/"},{"id":81324,"section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","order_by":null,"url":"\/54.1-4413.3\/"}],"permalink":{"id":244641,"object_type":"law","relational_id":76023,"identifier":"54.1-4402","token":"54.1\/VI\/44\/54.1-4402","url":"\/54.1-4402\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402","dublin_core":{"Title":"Board; membership; qualifications; powers and duties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4402","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Board<\/span> of Accountancy established under the former § 54.1-2000<\/a> and previously operating in the Department of Professional and Occupational Regulation is hereby continued and reestablished as an independent board<\/span> in the executive branch of state<\/span> government. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Board<\/span> shall consist of seven members appointed by the Governor as follows: one member shall be a public member who may be an accountant who is not licensed<\/span> but otherwise meets the requirements of clauses (i) and (ii) of § 54.1-107<\/a>; one member shall be an educator in the field of accounting who holds a Virginia license<\/span>; four members shall be holders of Virginia licenses<\/span> who have been actively engaged in providing services to the public<\/span> for at least three years prior to appointment to the Board<\/span>; and one member shall hold a Virginia license<\/span> and for at least three years prior to appointment to the Board<\/span> shall have been actively engaged in providing services to the public<\/span> or in providing services to or on behalf of an employer<\/span> in government or industry. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Members of the Board<\/span> shall serve for terms of four years. The Governor may remove any member as provided in subsection A of § 2.2-108<\/a>. Any member of the Board<\/span> whose Virginia license<\/span> is revoked or suspended shall automatically cease to be a member of the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Board<\/span> shall restrict the practice of public accounting<\/span> and the use of the CPA<\/span> title in Virginia to licensed<\/span> persons and firms<\/span> as specified in §§ 54.1-4409.1<\/a> and 54.1-4412.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Board<\/span> shall restrict the provision of attest services<\/span>, compilation services<\/span>, and financial statement preparation services<\/span> to persons or firms<\/span> located in Virginia and as specified in § 54.1-4412.1<\/a>. However, this shall not affect the privilege<\/span> of a person who is not licensed<\/span> to include a statement on financial statements<\/span> indicating that no assurance<\/span> is provided on the financial statements<\/span>, to say that financial statements<\/span> have been compiled, or to use the compilation language as prescribed by subsections B and C of § 54.1-4401<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The Board<\/span> shall take such actions as may be authorized by this chapter to ensure the continued competence of persons or firms<\/span> using the CPA title in Virginia<\/span> and firms<\/span> providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia and to aid the public in determining their qualifications. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The Board<\/span> shall take such actions as may be authorized by this chapter to ensure that persons or firms<\/span> holding a Virginia license<\/span> or using the CPA title in Virginia<\/span> and firms<\/span> providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia adhere to the standards of conduct and practice in § 54.1-4413.3<\/a> and regulations promulgated by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> The Board<\/span> shall have the responsibility of enforcing this chapter and may by regulation establish rules and procedures for the implementation of the provisions of this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBOARD; MEMBERSHIP; QUALIFICATIONS; POWERS AND DUTIES (\u00a7 54.1-4402)\n\nA. The Board of Accountancy established under the former § 54.1-2000 and\npreviously operating in the Department of Professional and Occupational\nRegulation is hereby continued and reestablished as an independent board in the\nexecutive branch of state government.\n\nB. The Board shall consist of seven members appointed by the Governor as\nfollows: one member shall be a public member who may be an accountant who is not\nlicensed but otherwise meets the requirements of clauses (i) and (ii) of §\n54.1-107; one member shall be an educator in the field of accounting who holds a\nVirginia license; four members shall be holders of Virginia licenses who have\nbeen actively engaged in providing services to the public for at least three\nyears prior to appointment to the Board; and one member shall hold a Virginia\nlicense and for at least three years prior to appointment to the Board shall\nhave been actively engaged in providing services to the public or in providing\nservices to or on behalf of an employer in government or industry.\n\nC. Members of the Board shall serve for terms of four years. The Governor may\nremove any member as provided in subsection A of § 2.2-108. Any member of\nthe Board whose Virginia license is revoked or suspended shall automatically\ncease to be a member of the Board.\n\nD. The Board shall restrict the practice of public accounting and the use of the\nCPA title in Virginia to licensed persons and firms as specified in §§\n54.1-4409.1 and 54.1-4412.1.\n\nE. The Board shall restrict the provision of attest services, compilation\nservices, and financial statement preparation services to persons or firms\nlocated in Virginia and as specified in § 54.1-4412.1. However, this shall\nnot affect the privilege of a person who is not licensed to include a statement\non financial statements indicating that no assurance is provided on the\nfinancial statements, to say that financial statements have been compiled, or to\nuse the compilation language as prescribed by subsections B and C of §\n54.1-4401.\n\nF. The Board shall take such actions as may be authorized by this chapter to\nensure the continued competence of persons or firms using the CPA title in\nVirginia and firms providing attest services, compilation services, or financial\nstatement preparation services to persons or entities located in Virginia and to\naid the public in determining their qualifications.\n\nG. The Board shall take such actions as may be authorized by this chapter to\nensure that persons or firms holding a Virginia license or using the CPA title\nin Virginia and firms providing attest services, compilation services, or\nfinancial statement preparation services to persons or entities located in\nVirginia adhere to the standards of conduct and practice in § 54.1-4413.3\nand regulations promulgated by the Board.\n\nH. The Board shall have the responsibility of enforcing this chapter and may by\nregulation establish rules and procedures for the implementation of the\nprovisions of this chapter.\n\nHISTORY: 2001, c. 832; 2003, c. 291; 2004, c. 602; 2007, c. 804; 2015, c. 287;\n2017, c. 403; 2024, cc. 654, 677.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}