{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4403.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4403.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4403.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4403.html"}],"law_id":81120,"edition_id":1,"section_id":81120,"structure_id":14599,"section_number":"54.1-4403","catch_line":"General powers and duties of the Board","history":"2001, c. 832; 2004, c. 602; 2007, c. 804; 2015, c. 287; 2017, c. 403; 2024, cc. 654, 677; 2025, cc. 523, 539.","full_text":"The Board shall have the power and duty to:\n\n1\n\nEstablish the qualifications of applicants for licensure, provided that all qualifications shall be necessary to ensure competence and integrity.2\n\nExamine, or cause to be examined, the qualifications of each applicant for licensure, including the preparation, administration, and grading of the CPA examination.3\n\nPromulgate regulations in accordance with the Administrative Process Act (§ 2.2-4000 et seq.) necessary to assure continued competency, to prevent deceptive or misleading practices by licensees, and to effectively administer the regulatory system.4\n\nLevy and collect fees for the issuance, renewal, or reinstatement of Virginia licenses that are sufficient to cover all expenses of the administration and operation of the Board.5\n\nLevy on holders of Virginia licenses special assessments necessary to cover expenses of the Board.6\n\nInitiate or receive complaints concerning the conduct of or violation of the provisions of this chapter or regulations promulgated by the Board by holders of Virginia licenses, individuals, firms, or entities claiming to hold a Virginia license, or unlicensed individuals, firms, or entities using the CPA title in Virginia, and to take appropriate disciplinary action if warranted.7\n\nInitiate or receive complaints concerning the conduct of persons or firms who use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or firms that provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1, and to take appropriate disciplinary action if warranted.8\n\nInitiate or receive complaints concerning violations of the provisions of this chapter or regulations promulgated by the Board by persons or firms who use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or firms that provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1, and to take appropriate disciplinary action if warranted.9\n\nRevoke, suspend, or refuse to renew or reinstate a Virginia license for just causes as prescribed by the Board.10\n\nRevoke or suspend, for just causes as prescribed by the Board, a person’s or firm’s privilege of using the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or a firm’s privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1.11\n\nEstablish requirements for peer reviews.12\n\nEstablish continuing professional educational requirements as a condition for issuance, renewal, or reinstatement of a Virginia license.13\n\nExpand or interpret the standards of conduct and practice in § 54.1-4413.3.14\n\nEnter into contracts necessary or convenient for carrying out the provisions of this chapter or the functions of the Board.15\n\nPermit certain biographical references to previous CPA licensure.16\n\nPromulgate additional guidance on using the CPA title in Virginia as necessary.17\n\nDo all things necessary and convenient for carrying into effect this chapter and regulations promulgated by the Board.","order_by":null,"text":{"0":{"id":290760,"text":"The Board shall have the power and duty to:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":290761,"text":"Establish the qualifications of applicants for licensure, provided that all qualifications shall be necessary to ensure competence and integrity.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":290762,"text":"Examine, or cause to be examined, the qualifications of each applicant for licensure, including the preparation, administration, and grading of the CPA examination.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":290763,"text":"Promulgate regulations in accordance with the Administrative Process Act (§ 2.2-4000 et seq.) necessary to assure continued competency, to prevent deceptive or misleading practices by licensees, and to effectively administer the regulatory system.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":290764,"text":"Levy and collect fees for the issuance, renewal, or reinstatement of Virginia licenses that are sufficient to cover all expenses of the administration and operation of the Board.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":290765,"text":"Levy on holders of Virginia licenses special assessments necessary to cover expenses of the Board.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":290766,"text":"Initiate or receive complaints concerning the conduct of or violation of the provisions of this chapter or regulations promulgated by the Board by holders of Virginia licenses, individuals, firms, or entities claiming to hold a Virginia license, or unlicensed individuals, firms, or entities using the CPA title in Virginia, and to take appropriate disciplinary action if warranted.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":290767,"text":"Initiate or receive complaints concerning the conduct of persons or firms who use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or firms that provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1, and to take appropriate disciplinary action if warranted.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":290768,"text":"Initiate or receive complaints concerning violations of the provisions of this chapter or regulations promulgated by the Board by persons or firms who use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or firms that provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1, and to take appropriate disciplinary action if warranted.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":290769,"text":"Revoke, suspend, or refuse to renew or reinstate a Virginia license for just causes as prescribed by the Board.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":290770,"text":"Revoke or suspend, for just causes as prescribed by the Board, a person’s or firm’s privilege of using the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or a firm’s privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":290771,"text":"Establish requirements for peer reviews.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":290772,"text":"Establish continuing professional educational requirements as a condition for issuance, renewal, or reinstatement of a Virginia license.","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":290773,"text":"Expand or interpret the standards of conduct and practice in § 54.1-4413.3.","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":290774,"text":"Enter into contracts necessary or convenient for carrying out the provisions of this chapter or the functions of the Board.","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":290775,"text":"Permit certain biographical references to previous CPA licensure.","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":290776,"text":"Promulgate additional guidance on using the CPA title in Virginia as necessary.","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":290777,"text":"Do all things necessary and convenient for carrying into effect this chapter and regulations promulgated by the Board.","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16"}},"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 chapter","url":"\/54.1-4401\/","token":"54.1\/VI\/44\/54.1-4401","metadata":false},{"id":76023,"structure_id":14599,"section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402","metadata":false},{"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},{"id":63559,"structure_id":14599,"section_number":"54.1-4404","catch_line":"Board to employ Executive Director; legal counsel","url":"\/54.1-4404\/","token":"54.1\/VI\/44\/54.1-4404","metadata":false},{"id":73724,"structure_id":14599,"section_number":"54.1-4405","catch_line":"Board of Accountancy Fund; receipts; disbursements","url":"\/54.1-4405\/","token":"54.1\/VI\/44\/54.1-4405","metadata":false},{"id":76188,"structure_id":14599,"section_number":"54.1-4405.1","catch_line":"Board of Accountancy Trust Account; 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":76023,"structure_id":14599,"section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402","metadata":false},"next_section":{"id":63559,"structure_id":14599,"section_number":"54.1-4404","catch_line":"Board to employ Executive Director; legal counsel","url":"\/54.1-4404\/","token":"54.1\/VI\/44\/54.1-4404","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4403\/","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 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>; in 2025, chapters 523<\/a> and 539<\/a>.<\/p>","references":false,"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":84949,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","order_by":null,"url":"\/54.1-4411\/"},{"id":80082,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","order_by":null,"url":"\/54.1-4412.1\/"}],"permalink":{"id":244645,"object_type":"law","relational_id":81120,"identifier":"54.1-4403","token":"54.1\/VI\/44\/54.1-4403","url":"\/54.1-4403\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4403\/","token":"54.1\/VI\/44\/54.1-4403","dublin_core":{"Title":"General powers and duties of the Board","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4403","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Board<\/span> shall have the power and duty to:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Establish the qualifications of applicants for licensure, provided that all qualifications shall be necessary to ensure competence and integrity. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Examine, or cause to be examined, the qualifications of each applicant for licensure, including the preparation, administration, and grading of the CPA examination<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Promulgate regulations in accordance with the Administrative Process Act (§ 2.2-4000<\/a> et seq.) necessary to assure continued competency, to prevent deceptive or misleading practices by licensees<\/span>, and to effectively administer the regulatory system. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Levy<\/span> and collect fees for the issuance, renewal, or reinstatement of Virginia licenses<\/span> that are sufficient to cover all expenses of the administration and operation of the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Levy<\/span> on holders of Virginia licenses<\/span> special assessments necessary to cover expenses of the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Initiate or receive complaints concerning the conduct of or violation of the provisions of this chapter or regulations promulgated by the Board<\/span> by holders of Virginia licenses<\/span>, individuals, firms<\/span>, or entities claiming to hold a Virginia license<\/span>, or unlicensed individuals, firms<\/span>, or entities using the CPA title in Virginia<\/span>, and to take appropriate disciplinary action if warranted. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Initiate or receive complaints concerning the conduct of persons or firms<\/span> who use the CPA title in Virginia under the practice privilege<\/span> provisions of § 54.1-4411<\/a> or firms<\/span> that provide attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1<\/a>, and to take appropriate disciplinary action if warranted. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Initiate or receive complaints concerning violations of the provisions of this chapter or regulations promulgated by the Board<\/span> by persons or firms<\/span> who use the CPA title in Virginia under the practice privilege<\/span> provisions of § 54.1-4411<\/a> or firms<\/span> that provide attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1<\/a>, and to take appropriate disciplinary action if warranted. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Revoke, suspend, or refuse to renew or reinstate a Virginia license<\/span> for just causes as prescribed by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Revoke or suspend, for just causes as prescribed by the Board<\/span>, a person’s or firm<\/span>’s privilege<\/span> of using the CPA title in Virginia<\/span> under the practice privilege<\/span> provisions of § 54.1-4411<\/a> or a firm<\/span>’s privilege<\/span> of providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia under the provisions of subsection C of § 54.1-4412.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Establish requirements for peer reviews<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Establish continuing professional educational requirements as a condition for issuance, renewal, or reinstatement of a Virginia license<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Expand or interpret the standards of conduct and practice in § 54.1-4413.3<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Enter into contracts<\/span> necessary or convenient for carrying out the provisions of this chapter or the functions of the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Permit certain biographical references to previous CPA licensure. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Promulgate additional guidance on using the CPA title in Virginia<\/span> as necessary. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Do all things necessary and convenient for carrying into effect this chapter and regulations promulgated by the Board<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGENERAL POWERS AND DUTIES OF THE BOARD (\u00a7 54.1-4403)\n\nThe Board shall have the power and duty to:\n\n1. Establish the qualifications of applicants for licensure, provided that all\nqualifications shall be necessary to ensure competence and integrity.\n\n2. Examine, or cause to be examined, the qualifications of each applicant for\nlicensure, including the preparation, administration, and grading of the CPA\nexamination.\n\n3. Promulgate regulations in accordance with the Administrative Process Act\n(§ 2.2-4000 et seq.) necessary to assure continued competency, to prevent\ndeceptive or misleading practices by licensees, and to effectively administer\nthe regulatory system.\n\n4. Levy and collect fees for the issuance, renewal, or reinstatement of Virginia\nlicenses that are sufficient to cover all expenses of the administration and\noperation of the Board.\n\n5. Levy on holders of Virginia licenses special assessments necessary to cover\nexpenses of the Board.\n\n6. Initiate or receive complaints concerning the conduct of or violation of the\nprovisions of this chapter or regulations promulgated by the Board by holders of\nVirginia licenses, individuals, firms, or entities claiming to hold a Virginia\nlicense, or unlicensed individuals, firms, or entities using the CPA title in\nVirginia, and to take appropriate disciplinary action if warranted.\n\n7. Initiate or receive complaints concerning the conduct of persons or firms who\nuse the CPA title in Virginia under the practice privilege provisions of §\n54.1-4411 or firms that provide attest services, compilation services, or\nfinancial statement preparation services to persons or entities located in\nVirginia under the provisions of subsection C of § 54.1-4412.1, and to take\nappropriate disciplinary action if warranted.\n\n8. Initiate or receive complaints concerning violations of the provisions of\nthis chapter or regulations promulgated by the Board by persons or firms who use\nthe CPA title in Virginia under the practice privilege provisions of §\n54.1-4411 or firms that provide attest services, compilation services, or\nfinancial statement preparation services to persons or entities located in\nVirginia under the provisions of subsection C of § 54.1-4412.1, and to take\nappropriate disciplinary action if warranted.\n\n9. Revoke, suspend, or refuse to renew or reinstate a Virginia license for just\ncauses as prescribed by the Board.\n\n10. Revoke or suspend, for just causes as prescribed by the Board, a\nperson’s or firm’s privilege of using the CPA title in Virginia\nunder the practice privilege provisions of § 54.1-4411 or a firm’s\nprivilege of providing attest services, compilation services, or financial\nstatement preparation services to persons or entities located in Virginia under\nthe provisions of subsection C of § 54.1-4412.1.\n\n11. Establish requirements for peer reviews.\n\n12. Establish continuing professional educational requirements as a condition\nfor issuance, renewal, or reinstatement of a Virginia license.\n\n13. Expand or interpret the standards of conduct and practice in §\n54.1-4413.3.\n\n14. Enter into contracts necessary or convenient for carrying out the provisions\nof this chapter or the functions of the Board.\n\n15. Permit certain biographical references to previous CPA licensure.\n\n16. Promulgate additional guidance on using the CPA title in Virginia as\nnecessary.\n\n17. Do all things necessary and convenient for carrying into effect this chapter\nand regulations promulgated by the Board.\n\nHISTORY: 2001, c. 832; 2004, c. 602; 2007, c. 804; 2015, c. 287; 2017, c. 403;\n2024, cc. 654, 677; 2025, cc. 523, 539.","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}}