{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4411.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4411.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4411.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4411.html"}],"law_id":84949,"edition_id":1,"section_id":84949,"structure_id":14599,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","history":"2001, c. 832; 2003, c. 291; 2007, c. 804; 2017, c. 403; 2025, cc. 523, 539.","full_text":"A\n\nA person who (i) holds a license in good standing issued by another state, territory of the United States, or the District of Columbia and (ii) has passed the CPA examination shall be granted practice privilege to provide services to the public in the Commonwealth without notice to the Board or payment of any fees.B\n\nA person who exercises practice privilege pursuant to subsection A shall not be required to hold a Virginia license to use the CPA title in Virginia provided that either (i) he provides services to the public and the principal place of business in which he provides those services is in other states or (ii) he does not provide services to the public.\n\t\t\tHowever, to use the CPA title in Virginia, the person shall:1\n\nConsent to be subject to:\n\t\t\t\ta. The provisions of this chapter and regulations promulgated by the Board that apply to the holder of a Virginia license;\n\t\t\t\tb. The jurisdiction of the Board in all disciplinary proceedings arising out of matters related to his use of the CPA title or providing services to the public in Virginia; and\n\t\t\t\tc. The Board’s authority to revoke or suspend his privilege to use the CPA title in Virginia and to impose penalties for the person’s violations of the provisions of this chapter and regulations promulgated by the Board.2\n\nConsent to the appointment of the executive director of the board of accountancy of the state that issued the license as his agent, upon whom process may be served (i) in any action or proceeding by the Board against him, or (ii) in any civil action in Virginia courts arising out of his using the CPA title in Virginia. In the event he holds a license from more than one state, the Board shall establish which executive director shall serve as his agent.3\n\nConsent to the personal and subject matter jurisdiction of the courts of Virginia in any civil action arising out of his use of the CPA title or providing services to the public in Virginia and agree that the proper venue for such actions is in Virginia.4\n\nAgree to cease using the CPA title in Virginia if he is no longer licensed.C\n\nA holder of a Virginia license who is using the CPA title in another state under substantial equivalency or practice privilege provisions of statutes of the state or regulations promulgated by the board of accountancy of the state shall be subject to disciplinary action by the Board for an act or omission committed in that state. The Board may investigate any complaint made to or by the board of accountancy of any state related to the person’s use of the CPA title in that state.D\n\nThe Board may cooperate and share information with appropriate authorities in other states in investigations or enforcement matters concerning violations of the provisions of this chapter or regulations promulgated by the Board and comparable statutes or regulations of other states or boards of accountancy.E\n\nNotwithstanding any provision of law to the contrary, if the Board determines after evaluation that another state has granted CPA licenses without requiring candidates to meet minimum qualifications acceptable to the Board, the Board may revoke practice privileges in the Commonwealth for CPAs licensed by that state. Individual CPAs from states for which practice privileges have been revoked can still qualify for practice privileges in the Commonwealth if the person would qualify for licensure in Virginia.","order_by":null,"text":{"0":{"id":304386,"text":"A person who (i) holds a license in good standing issued by another state, territory of the United States, or the District of Columbia and (ii) has passed the CPA examination shall be granted practice privilege to provide services to the public in the Commonwealth without notice to the Board or payment of any fees.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":304387,"text":"A person who exercises practice privilege pursuant to subsection A shall not be required to hold a Virginia license to use the CPA title in Virginia provided that either (i) he provides services to the public and the principal place of business in which he provides those services is in other states or (ii) he does not provide services to the public.\n\t\t\tHowever, to use the CPA title in Virginia, the person shall:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":304388,"text":"Consent to be subject to:\n\t\t\t\ta. The provisions of this chapter and regulations promulgated by the Board that apply to the holder of a Virginia license;\n\t\t\t\tb. The jurisdiction of the Board in all disciplinary proceedings arising out of matters related to his use of the CPA title or providing services to the public in Virginia; and\n\t\t\t\tc. The Board’s authority to revoke or suspend his privilege to use the CPA title in Virginia and to impose penalties for the person’s violations of the provisions of this chapter and regulations promulgated by the Board.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":304389,"text":"Consent to the appointment of the executive director of the board of accountancy of the state that issued the license as his agent, upon whom process may be served (i) in any action or proceeding by the Board against him, or (ii) in any civil action in Virginia courts arising out of his using the CPA title in Virginia. In the event he holds a license from more than one state, the Board shall establish which executive director shall serve as his agent.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":304390,"text":"Consent to the personal and subject matter jurisdiction of the courts of Virginia in any civil action arising out of his use of the CPA title or providing services to the public in Virginia and agree that the proper venue for such actions is in Virginia.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":304391,"text":"Agree to cease using the CPA title in Virginia if he is no longer licensed.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"6":{"id":304392,"text":"A holder of a Virginia license who is using the CPA title in another state under substantial equivalency or practice privilege provisions of statutes of the state or regulations promulgated by the board of accountancy of the state shall be subject to disciplinary action by the Board for an act or omission committed in that state. The Board may investigate any complaint made to or by the board of accountancy of any state related to the person’s use of the CPA title in that state.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4","next_prefix":"D"},"7":{"id":304393,"text":"The Board may cooperate and share information with appropriate authorities in other states in investigations or enforcement matters concerning violations of the provisions of this chapter or regulations promulgated by the Board and comparable statutes or regulations of other states or boards of accountancy.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"8":{"id":304394,"text":"Notwithstanding any provision of law to the contrary, if the Board determines after evaluation that another state has granted CPA licenses without requiring candidates to meet minimum qualifications acceptable to the Board, the Board may revoke practice privileges in the Commonwealth for CPAs licensed by that state. Individual CPAs from states for which practice privileges have been revoked can still qualify for practice privileges in the Commonwealth if the person would qualify for licensure in Virginia.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4411\/","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 4 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 2007, chapter 804<\/a>; in 2017, chapter 403<\/a>; in 2025, chapters 523<\/a> and 539<\/a>.<\/p>","references":[{"id":81120,"section_number":"54.1-4403","catch_line":"General powers and duties of the Board","order_by":null,"url":"\/54.1-4403\/"},{"id":80082,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","order_by":null,"url":"\/54.1-4412.1\/"},{"id":57633,"section_number":"54.1-4413.4","catch_line":"Penalties","order_by":null,"url":"\/54.1-4413.4\/"},{"id":63959,"section_number":"54.1-4414","catch_line":"Prohibited acts","order_by":null,"url":"\/54.1-4414\/"},{"id":65630,"section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","order_by":null,"url":"\/54.1-4425\/"}],"refers_to":false,"permalink":{"id":244689,"object_type":"law","relational_id":84949,"identifier":"54.1-4411","token":"54.1\/VI\/44\/54.1-4411","url":"\/54.1-4411\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4411\/","token":"54.1\/VI\/44\/54.1-4411","dublin_core":{"Title":"Practice privilege provisions for persons who hold the license of another state","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4411","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A person who (i) holds a license in good standing issued by another state<\/span>, territory of the United States<\/span>, or the District of Columbia and (ii) has passed the CPA examination<\/span> shall be granted practice privilege<\/span> to provide services to the public in the Commonwealth without notice to the Board<\/span> or payment of any fees. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person who exercises practice privilege<\/span> pursuant to subsection A shall not be required to hold a Virginia license<\/span> to use the CPA title in Virginia provided that either (i) he provides services to the public and the principal place of business in which he provides those services is in other states<\/span> or (ii) he does not provide services to the public.\n\t\t\tHowever, to use the CPA title in Virginia, the person shall: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Consent to be subject to:\n\t\t\t\ta. The provisions of this chapter and regulations promulgated by the Board<\/span> that apply to the holder of a Virginia license<\/span>;\n\t\t\t\tb. The jurisdiction<\/span> of the Board<\/span> in all disciplinary proceedings arising out of matters related to his use of the CPA title or providing services to the public<\/span> in Virginia; and\n\t\t\t\tc. The Board<\/span>’s authority to revoke or suspend his privilege<\/span> to use the CPA title in Virginia and to impose penalties for the person’s violations of the provisions of this chapter and regulations promulgated by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Consent to the appointment of the executive director<\/span> of the board<\/span> of accountancy of the state<\/span> that issued the license as his agent, upon whom process may be served (i) in any action or proceeding by the Board<\/span> against him, or (ii) in any civil action<\/span> in Virginia courts<\/span> arising out of his using the CPA title in Virginia<\/span>. In the event he holds a license from more than one state<\/span>, the Board<\/span> shall establish which executive director<\/span> shall serve as his agent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Consent to the personal and subject matter jurisdiction<\/span> of the courts<\/span> of Virginia in any civil action<\/span> arising out of his use of the CPA title or providing services to the public<\/span> in Virginia and agree that the proper venue<\/span> for such actions is in Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Agree to cease using the CPA title in Virginia<\/span> if he is no longer licensed<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A holder of a Virginia license<\/span> who is using the CPA title in another state<\/span> under substantial equivalency or practice privilege<\/span> provisions of statutes<\/span> of the state<\/span> or regulations promulgated by the board<\/span> of accountancy of the state<\/span> shall be subject to disciplinary action by the Board<\/span> for an act or omission committed in that state<\/span>. The Board<\/span> may investigate any complaint made to or by the board<\/span> of accountancy of any state<\/span> related to the person’s use of the CPA title in that state<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Board<\/span> may cooperate and share information with appropriate authorities in other states<\/span> in investigations or enforcement matters concerning violations of the provisions of this chapter or regulations promulgated by the Board<\/span> and comparable statutes<\/span> or regulations of other states<\/span> or boards<\/span> of accountancy. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding any provision of law<\/span> to the contrary, if the Board<\/span> determines after evaluation that another state<\/span> has granted CPA licenses without requiring candidates to meet minimum qualifications acceptable to the Board<\/span>, the Board<\/span> may revoke practice privileges<\/span> in the Commonwealth for CPAs<\/span> licensed<\/span> by that state<\/span>. Individual CPAs<\/span> from states<\/span> for which practice privileges<\/span> have been revoked can still qualify for practice privileges<\/span> in the Commonwealth if the person would qualify for licensure in Virginia. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRACTICE PRIVILEGE PROVISIONS FOR PERSONS WHO HOLD THE LICENSE OF ANOTHER STATE\n(\u00a7 54.1-4411)\n\nA. A person who (i) holds a license in good standing issued by another state,\nterritory of the United States, or the District of Columbia and (ii) has passed\nthe CPA examination shall be granted practice privilege to provide services to\nthe public in the Commonwealth without notice to the Board or payment of any\nfees.\n\nB. A person who exercises practice privilege pursuant to subsection A shall not\nbe required to hold a Virginia license to use the CPA title in Virginia provided\nthat either (i) he provides services to the public and the principal place of\nbusiness in which he provides those services is in other states or (ii) he does\nnot provide services to the public.\n\t\t\tHowever, to use the CPA title in Virginia, the person shall:\n\n 1. Consent to be subject to:\n \t\t\t\ta. The provisions of this chapter and regulations promulgated by the Board\n that apply to the holder of a Virginia license;\n \t\t\t\tb. The jurisdiction of the Board in all disciplinary proceedings arising\n out of matters related to his use of the CPA title or providing services to\n the public in Virginia; and\n \t\t\t\tc. The Board’s authority to revoke or suspend his privilege to use\n the CPA title in Virginia and to impose penalties for the person’s\n violations of the provisions of this chapter and regulations promulgated by\n the Board.\n\n 2. Consent to the appointment of the executive director of the board of\n accountancy of the state that issued the license as his agent, upon whom\n process may be served (i) in any action or proceeding by the Board against\n him, or (ii) in any civil action in Virginia courts arising out of his using\n the CPA title in Virginia. In the event he holds a license from more than one\n state, the Board shall establish which executive director shall serve as his\n agent.\n\n 3. Consent to the personal and subject matter jurisdiction of the courts of\n Virginia in any civil action arising out of his use of the CPA title or\n providing services to the public in Virginia and agree that the proper venue\n for such actions is in Virginia.\n\n 4. Agree to cease using the CPA title in Virginia if he is no longer licensed.\n\nC. A holder of a Virginia license who is using the CPA title in another state\nunder substantial equivalency or practice privilege provisions of statutes of\nthe state or regulations promulgated by the board of accountancy of the state\nshall be subject to disciplinary action by the Board for an act or omission\ncommitted in that state. The Board may investigate any complaint made to or by\nthe board of accountancy of any state related to the person’s use of the\nCPA title in that state.\n\nD. The Board may cooperate and share information with appropriate authorities in\nother states in investigations or enforcement matters concerning violations of\nthe provisions of this chapter or regulations promulgated by the Board and\ncomparable statutes or regulations of other states or boards of accountancy.\n\nE. Notwithstanding any provision of law to the contrary, if the Board determines\nafter evaluation that another state has granted CPA licenses without requiring\ncandidates to meet minimum qualifications acceptable to the Board, the Board may\nrevoke practice privileges in the Commonwealth for CPAs licensed by that state.\nIndividual CPAs from states for which practice privileges have been revoked can\nstill qualify for practice privileges in the Commonwealth if the person would\nqualify for licensure in Virginia.\n\nHISTORY: 2001, c. 832; 2003, c. 291; 2007, c. 804; 2017, c. 403; 2025, cc. 523,\n539.","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}}