{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4409.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4409.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4409.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4409.2.html"}],"law_id":76842,"edition_id":1,"section_id":76842,"structure_id":14599,"section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","history":"2007, c. 804; 2017, c. 403; 2025, cc. 523, 539.","full_text":"A\n\nA person who has not held the license of any state may obtain a Virginia license under this subsection.1\n\nTo be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Provide documentation that he has obtained from one or more accredited institutions at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board. For a person seeking licensure on or after January 1, 2026, provide documentation that he has obtained from one or more accredited institutions a baccalaureate or higher degree and an accounting concentration or equivalent, as defined by the Board;\n\t\t\t\tb. Provide documentation that he has passed the CPA examination;\n\t\t\t\tc. Describe his continuing professional education since he passed the CPA examination. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and\n\t\t\t\td. (1) For a person seeking licensure prior to January 1, 2026, describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.2\n\nFor a person seeking licensure on or after January 1, 2026, provide documentation of qualifying experience as determined by the Board, which shall include:a\n\nTwo years of experience for a person who has obtained a baccalaureate degree. The Board shall permit at least 30 additional semester hours of education beyond the minimum hours required for a baccalaureate degree to be substituted for one year of experience; orb\n\nOne year of experience for a person who has obtained a master’s degree.2\n\nAfter evaluating information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.B\n\nA person who does not hold the license of another state but has previously held the license of another state may obtain a Virginia license under this subsection.1\n\nTo be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board each state in which he has held a license;\n\t\t\t\tb. Disclose, for each of those states, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\tc. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;\n\t\t\t\td. Provide documentation that the person has passed the CPA examination;\n\t\t\t\te. Describe his continuing professional education since he last held the license of another state. The Board shall determine whether his continuing professional education complies with requirement prescribed by the Board for reinstatement of a Virginia license; and\n\t\t\t\tf. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.2\n\nAfter evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.C\n\nA person who holds the license of another state may obtain a Virginia license under this subsection.1\n\nTo be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board each state in which he holds or has held a license;\n\t\t\t\tb. Provide, for each state in which the person holds a license, documentation from the board of accountancy concerning whether he is in good standing with the board, whether there are any pending actions alleging violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board, and whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\tc. Disclose, for each state in which the person has held a license, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\td. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;\n\t\t\t\te. Provide documentation that the person has passed the CPA examination;\n\t\t\t\tf. Describe his continuing professional education during the most recent reporting period that would be required for the holder of a Virginia license. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and\n\t\t\t\tg. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.2\n\nAfter evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","order_by":null,"text":{"0":{"id":275858,"text":"A person who has not held the license of any state may obtain a Virginia license under this subsection.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":275859,"text":"To be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Provide documentation that he has obtained from one or more accredited institutions at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board. For a person seeking licensure on or after January 1, 2026, provide documentation that he has obtained from one or more accredited institutions a baccalaureate or higher degree and an accounting concentration or equivalent, as defined by the Board;\n\t\t\t\tb. Provide documentation that he has passed the CPA examination;\n\t\t\t\tc. Describe his continuing professional education since he passed the CPA examination. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and\n\t\t\t\td. (1) For a person seeking licensure prior to January 1, 2026, describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A12"},"2":{"id":275860,"text":"For a person seeking licensure on or after January 1, 2026, provide documentation of qualifying experience as determined by the Board, which shall include:","type":"section","prefixes":["A","1","2"],"prefix":"2","entire_prefix":"A12","prefix_anchor":"A12","level":3,"prior_prefix":"A1","next_prefix":"A12a"},"3":{"id":275861,"text":"Two years of experience for a person who has obtained a baccalaureate degree. The Board shall permit at least 30 additional semester hours of education beyond the minimum hours required for a baccalaureate degree to be substituted for one year of experience; or","type":"section","prefixes":["A","1","2","a"],"prefix":"a","entire_prefix":"A12a","prefix_anchor":"A12a","level":4,"prior_prefix":"A12","next_prefix":"A12b"},"4":{"id":275862,"text":"One year of experience for a person who has obtained a master’s degree.","type":"section","prefixes":["A","1","2","b"],"prefix":"b","entire_prefix":"A12b","prefix_anchor":"A12b","level":4,"prior_prefix":"A12a","next_prefix":"A2"},"5":{"id":275863,"text":"After evaluating information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A12b","next_prefix":"B"},"6":{"id":275864,"text":"A person who does not hold the license of another state but has previously held the license of another state may obtain a Virginia license under this subsection.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"B1"},"7":{"id":275865,"text":"To be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board each state in which he has held a license;\n\t\t\t\tb. Disclose, for each of those states, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\tc. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;\n\t\t\t\td. Provide documentation that the person has passed the CPA examination;\n\t\t\t\te. Describe his continuing professional education since he last held the license of another state. The Board shall determine whether his continuing professional education complies with requirement prescribed by the Board for reinstatement of a Virginia license; and\n\t\t\t\tf. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"8":{"id":275866,"text":"After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"9":{"id":275867,"text":"A person who holds the license of another state may obtain a Virginia license under this subsection.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"C1"},"10":{"id":275868,"text":"To be considered for a Virginia license, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board each state in which he holds or has held a license;\n\t\t\t\tb. Provide, for each state in which the person holds a license, documentation from the board of accountancy concerning whether he is in good standing with the board, whether there are any pending actions alleging violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board, and whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\tc. Disclose, for each state in which the person has held a license, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;\n\t\t\t\td. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;\n\t\t\t\te. Provide documentation that the person has passed the CPA examination;\n\t\t\t\tf. Describe his continuing professional education during the most recent reporting period that would be required for the holder of a Virginia license. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and\n\t\t\t\tg. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"11":{"id":275869,"text":"After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1"}},"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 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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 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This law was first created in 2007. The record of its establishment is cataloged in chapter 804<\/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 2 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 2017, chapter 403<\/a>; in 2025, chapters 523<\/a> and 539<\/a>.<\/p>","references":[{"id":72351,"section_number":"54.1-4413.2","catch_line":"Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges","order_by":null,"url":"\/54.1-4413.2\/"}],"refers_to":false,"permalink":{"id":244681,"object_type":"law","relational_id":76842,"identifier":"54.1-4409.2","token":"54.1\/VI\/44\/54.1-4409.2","url":"\/54.1-4409.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2","dublin_core":{"Title":"How a person may obtain a Virginia license","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4409.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A person who has not held the license of any state<\/span> may obtain a Virginia license<\/span> under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To be considered for a Virginia license<\/span>, the person seeking licensure shall:\n\t\t\t\ta. Provide documentation that he has obtained from one or more accredited institutions<\/span> at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board<\/span>. For a person seeking licensure on or after January 1, 2026, provide documentation that he has obtained from one or more accredited institutions<\/span> a baccalaureate or higher degree and an accounting concentration or equivalent, as defined by the Board<\/span>;\n\t\t\t\tb. Provide documentation that he has passed the CPA examination<\/span>;\n\t\t\t\tc. Describe his continuing professional education<\/span> since he passed the CPA examination<\/span>. The Board<\/span> shall determine whether his continuing professional education<\/span> complies with the continuing professional education<\/span> requirement prescribed by the Board<\/span> for that period; and\n\t\t\t\td. (1) For a person seeking licensure prior to January 1, 2026, describe his experience<\/span>. The Board<\/span> shall determine whether his experience<\/span> complies with the experience<\/span> requirement prescribed by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> For a person seeking licensure on or after January 1, 2026, provide documentation of qualifying experience<\/span> as determined by the Board<\/span>, which shall include: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

a.<\/span> Two years of experience<\/span> for a person who has obtained a baccalaureate degree. The Board<\/span> shall permit at least 30 additional semester hours of education beyond the minimum hours required for a baccalaureate degree to be substituted for one year of experience<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

b.<\/span> One year of experience<\/span> for a person who has obtained a master’s degree. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> After evaluating information provided by the person, the Board<\/span> may request additional information and may impose additional requirements for obtaining a Virginia license<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person who does not hold the license of another state<\/span> but has previously held the license of another state<\/span> may obtain a Virginia license<\/span> under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To be considered for a Virginia license<\/span>, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board<\/span> each state in which he has held a license;\n\t\t\t\tb. Disclose, for each of those states<\/span>, why the license is no longer held and provide documentation from the board<\/span> of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes<\/span> of the state or regulations promulgated by the board<\/span>;\n\t\t\t\tc. Describe the semester hours of education he has obtained from institutions of higher education. The Board<\/span> shall determine whether the education obtained is substantially equivalent<\/span> to the education required by the Board<\/span>;\n\t\t\t\td. Provide documentation that the person has passed the CPA examination<\/span>;\n\t\t\t\te. Describe his continuing professional education<\/span> since he last held the license of another state<\/span>. The Board<\/span> shall determine whether his continuing professional education<\/span> complies with requirement prescribed by the Board<\/span> for reinstatement of a Virginia license<\/span>; and\n\t\t\t\tf. Describe his experience<\/span>. The Board<\/span> shall determine whether his experience<\/span> complies with the experience<\/span> requirement prescribed by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> After evaluating the information provided by the person, the Board<\/span> may request additional information and may impose additional requirements for obtaining a Virginia license<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A person who holds the license of another state<\/span> may obtain a Virginia license<\/span> under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To be considered for a Virginia license<\/span>, the person seeking licensure shall:\n\t\t\t\ta. Disclose to the Board<\/span> each state in which he holds or has held a license;\n\t\t\t\tb. Provide, for each state in which the person holds a license, documentation from the board<\/span> of accountancy concerning whether he is in good standing with the board<\/span>, whether there are any pending actions alleging violations of the standards of conduct and practice established by statutes<\/span> of the state or regulations promulgated by the board<\/span>, and whether he has been found guilty of any violations of the standards of conduct and practice established by statutes<\/span> of the state or regulations promulgated by the board<\/span>;\n\t\t\t\tc. Disclose, for each state in which the person has held a license, why the license is no longer held and provide documentation from the board<\/span> of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes<\/span> of the state or regulations promulgated by the board<\/span>;\n\t\t\t\td. Describe the semester hours of education he has obtained from institutions of higher education. The Board<\/span> shall determine whether the education obtained is substantially equivalent<\/span> to the education required by the Board<\/span>;\n\t\t\t\te. Provide documentation that the person has passed the CPA examination<\/span>;\n\t\t\t\tf. Describe his continuing professional education<\/span> during the most recent reporting period that would be required for the holder of a Virginia license<\/span>. The Board<\/span> shall determine whether his continuing professional education<\/span> complies with the continuing professional education<\/span> requirement prescribed by the Board<\/span> for that period; and\n\t\t\t\tg. Describe his experience<\/span>. The Board<\/span> shall determine whether his experience<\/span> complies with the experience<\/span> requirement prescribed by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> After evaluating the information provided by the person, the Board<\/span> may request additional information and may impose additional requirements for obtaining a Virginia license<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW A PERSON MAY OBTAIN A VIRGINIA LICENSE (\u00a7 54.1-4409.2)\n\nA. A person who has not held the license of any state may obtain a Virginia\nlicense under this subsection.\n\n 1. To be considered for a Virginia license, the person seeking licensure\n shall:\n \t\t\t\ta. Provide documentation that he has obtained from one or more accredited\n institutions at least 150 semester hours of education, a baccalaureate or\n higher degree, and an accounting concentration or equivalent, as defined by\n the Board. For a person seeking licensure on or after January 1, 2026, provide\n documentation that he has obtained from one or more accredited institutions a\n baccalaureate or higher degree and an accounting concentration or equivalent,\n as defined by the Board;\n \t\t\t\tb. Provide documentation that he has passed the CPA examination;\n \t\t\t\tc. Describe his continuing professional education since he passed the CPA\n examination. The Board shall determine whether his continuing professional\n education complies with the continuing professional education requirement\n prescribed by the Board for that period; and\n \t\t\t\td. (1) For a person seeking licensure prior to January 1, 2026, describe\n his experience. The Board shall determine whether his experience complies with\n the experience requirement prescribed by the Board.\n\n 2. For a person seeking licensure on or after January 1, 2026, provide\n documentation of qualifying experience as determined by the Board, which\n shall include:\n\n a. Two years of experience for a person who has obtained a baccalaureate\n degree. The Board shall permit at least 30 additional semester hours of\n education beyond the minimum hours required for a baccalaureate degree to\n be substituted for one year of experience; or\n\n b. One year of experience for a person who has obtained a master’s\n degree.\n\n 2. After evaluating information provided by the person, the Board may request\n additional information and may impose additional requirements for obtaining a\n Virginia license.\n\nB. A person who does not hold the license of another state but has previously\nheld the license of another state may obtain a Virginia license under this\nsubsection.\n\n 1. To be considered for a Virginia license, the person seeking licensure\n shall:\n \t\t\t\ta. Disclose to the Board each state in which he has held a license;\n \t\t\t\tb. Disclose, for each of those states, why the license is no longer held\n and provide documentation from the board of accountancy concerning whether he\n has been found guilty of any violations of the standards of conduct and\n practice established by statutes of the state or regulations promulgated by\n the board;\n \t\t\t\tc. Describe the semester hours of education he has obtained from\n institutions of higher education. The Board shall determine whether the\n education obtained is substantially equivalent to the education required by\n the Board;\n \t\t\t\td. Provide documentation that the person has passed the CPA examination;\n \t\t\t\te. Describe his continuing professional education since he last held the\n license of another state. The Board shall determine whether his continuing\n professional education complies with requirement prescribed by the Board for\n reinstatement of a Virginia license; and\n \t\t\t\tf. Describe his experience. The Board shall determine whether his\n experience complies with the experience requirement prescribed by the Board.\n\n 2. After evaluating the information provided by the person, the Board may\n request additional information and may impose additional requirements for\n obtaining a Virginia license.\n\nC. A person who holds the license of another state may obtain a Virginia license\nunder this subsection.\n\n 1. To be considered for a Virginia license, the person seeking licensure\n shall:\n \t\t\t\ta. Disclose to the Board each state in which he holds or has held a\n license;\n \t\t\t\tb. Provide, for each state in which the person holds a license,\n documentation from the board of accountancy concerning whether he is in good\n standing with the board, whether there are any pending actions alleging\n violations of the standards of conduct and practice established by statutes of\n the state or regulations promulgated by the board, and whether he has been\n found guilty of any violations of the standards of conduct and practice\n established by statutes of the state or regulations promulgated by the board;\n \t\t\t\tc. Disclose, for each state in which the person has held a license, why\n the license is no longer held and provide documentation from the board of\n accountancy concerning whether he has been found guilty of any violations of\n the standards of conduct and practice established by statutes of the state or\n regulations promulgated by the board;\n \t\t\t\td. Describe the semester hours of education he has obtained from\n institutions of higher education. The Board shall determine whether the\n education obtained is substantially equivalent to the education required by\n the Board;\n \t\t\t\te. Provide documentation that the person has passed the CPA examination;\n \t\t\t\tf. Describe his continuing professional education during the most recent\n reporting period that would be required for the holder of a Virginia license.\n The Board shall determine whether his continuing professional education\n complies with the continuing professional education requirement prescribed by\n the Board for that period; and\n \t\t\t\tg. Describe his experience. The Board shall determine whether his\n experience complies with the experience requirement prescribed by the Board.\n\n 2. After evaluating the information provided by the person, the Board may\n request additional information and may impose additional requirements for\n obtaining a Virginia license.\n\nHISTORY: 2007, c. 804; 2017, c. 403; 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}}