{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4413.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4413.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4413.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4413.2.html"}],"law_id":72351,"edition_id":1,"section_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","history":"2007, c. 804; 2015, c. 287; 2017, c. 403; 2018, cc. 45, 82.","full_text":"A\n\nA Virginia license shall provide its holder with the privilege to use the CPA title in Virginia or provide attest services, compilation services, and financial statement preparation services to persons and entities located in Virginia.B\n\nA license granted pursuant to the provisions of this chapter shall be renewed as prescribed by the Board. Any license not renewed pursuant to the provisions prescribed by the Board shall be considered to have expired and the person or firm shall be considered to no longer hold a Virginia license.C\n\nA person whose Virginia license expired may obtain a new Virginia license under subsection C of § 54.1-4409.2 if he holds the license of another state.D\n\nThe license of a person whose Virginia license expired and who does not hold the license of another state may be reinstated under this subsection. In addition, a person whose privilege of using the CPA title in Virginia was suspended may have the suspension lifted under this subsection.1\n\nTo be considered for reinstatement of a Virginia license or lifting the suspension of the privilege of using the CPA title in Virginia, a person shall:\n\t\t\t\ta. Disclose to the Board why he no longer holds a Virginia license or why his privilege of using the CPA title in Virginia was suspended;\n\t\t\t\tb. Disclose to the Board each state in which he has held a license. For each of the states in which the person has held a license, the person shall disclose why he no longer holds a license 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; and\n\t\t\t\tc. Describe his continuing professional education since his Virginia license expired or was suspended. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period.2\n\nAfter evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for reinstatement of the Virginia license or lifting the suspension.3\n\nThe Board shall communicate to the person its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the person believes the matters affecting the request have been satisfactorily resolved. The person may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).E\n\nThe license of a firm whose Virginia license expired may be reinstated under this subsection. In addition, a firm whose privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia was suspended may have the suspension lifted under this subsection.1\n\nTo be considered for reinstatement of a Virginia license or lifting the suspension of the privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia:\n\t\t\t\ta. The firm shall disclose to the Board why it no longer holds a Virginia license or why its privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia was suspended.\n\t\t\t\tb. The firm shall disclose to the Board each state in which it holds or has held a license.\n\t\t\t\tc. For each of the states in which the firm holds a license, the firm shall provide documentation from the board of accountancy concerning whether it 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 it has been found guilty of any violations of these standards of conduct and practice.\n\t\t\t\td. For each of the states in which the firm has held a license, the firm shall disclose why it no longer holds a license and provide documentation from the board of accountancy concerning whether it 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.2\n\nAfter evaluating the information provided by the firm, the Board may request additional information and may impose additional requirements for reinstatement of the Virginia license or lifting the suspension.3\n\nThe Board shall communicate to the firm its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the firm believes the matters affecting the request have been satisfactorily resolved. The firm may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).F\n\nThe Board shall consider granting the privilege of using the CPA title in Virginia, or the privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia, to persons or firms that have had the privilege revoked only when the person or firm demonstrates to the Board that there are special facts and circumstances that warrant reconsideration by the Board of whether it should allow the person or firm to have the privilege.","order_by":null,"text":{"0":{"id":260610,"text":"A Virginia license shall provide its holder with the privilege to use the CPA title in Virginia or provide attest services, compilation services, and financial statement preparation services to persons and entities located in Virginia.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260611,"text":"A license granted pursuant to the provisions of this chapter shall be renewed as prescribed by the Board. Any license not renewed pursuant to the provisions prescribed by the Board shall be considered to have expired and the person or firm shall be considered to no longer hold a Virginia license.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":260612,"text":"A person whose Virginia license expired may obtain a new Virginia license under subsection C of § 54.1-4409.2 if he holds the license of another state.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":260613,"text":"The license of a person whose Virginia license expired and who does not hold the license of another state may be reinstated under this subsection. In addition, a person whose privilege of using the CPA title in Virginia was suspended may have the suspension lifted under this subsection.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"4":{"id":260614,"text":"To be considered for reinstatement of a Virginia license or lifting the suspension of the privilege of using the CPA title in Virginia, a person shall:\n\t\t\t\ta. Disclose to the Board why he no longer holds a Virginia license or why his privilege of using the CPA title in Virginia was suspended;\n\t\t\t\tb. Disclose to the Board each state in which he has held a license. For each of the states in which the person has held a license, the person shall disclose why he no longer holds a license 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; and\n\t\t\t\tc. Describe his continuing professional education since his Virginia license expired or was suspended. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period.","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"5":{"id":260615,"text":"After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for reinstatement of the Virginia license or lifting the suspension.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"6":{"id":260616,"text":"The Board shall communicate to the person its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the person believes the matters affecting the request have been satisfactorily resolved. The person may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"E"},"7":{"id":260617,"text":"The license of a firm whose Virginia license expired may be reinstated under this subsection. In addition, a firm whose privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia was suspended may have the suspension lifted under this subsection.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D3","next_prefix":"E1"},"8":{"id":260618,"text":"To be considered for reinstatement of a Virginia license or lifting the suspension of the privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia:\n\t\t\t\ta. The firm shall disclose to the Board why it no longer holds a Virginia license or why its privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia was suspended.\n\t\t\t\tb. The firm shall disclose to the Board each state in which it holds or has held a license.\n\t\t\t\tc. For each of the states in which the firm holds a license, the firm shall provide documentation from the board of accountancy concerning whether it 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 it has been found guilty of any violations of these standards of conduct and practice.\n\t\t\t\td. For each of the states in which the firm has held a license, the firm shall disclose why it no longer holds a license and provide documentation from the board of accountancy concerning whether it 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.","type":"section","prefixes":["E","1"],"prefix":"1","entire_prefix":"E1","prefix_anchor":"E1","level":2,"prior_prefix":"E","next_prefix":"E2"},"9":{"id":260619,"text":"After evaluating the information provided by the firm, the Board may request additional information and may impose additional requirements for reinstatement of the Virginia license or lifting the suspension.","type":"section","prefixes":["E","2"],"prefix":"2","entire_prefix":"E2","prefix_anchor":"E2","level":2,"prior_prefix":"E1","next_prefix":"E3"},"10":{"id":260620,"text":"The Board shall communicate to the firm its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the firm believes the matters affecting the request have been satisfactorily resolved. The firm may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).","type":"section","prefixes":["E","3"],"prefix":"3","entire_prefix":"E3","prefix_anchor":"E3","level":2,"prior_prefix":"E2","next_prefix":"F"},"11":{"id":260621,"text":"The Board shall consider granting the privilege of using the CPA title in Virginia, or the privilege of providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia, to persons or firms that have had the privilege revoked only when the person or firm demonstrates to the Board that there are special facts and circumstances that warrant reconsideration by the Board of whether it should allow the person or firm to have the privilege.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4413.2\/","history_text":"

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 3 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 2015, chapter 287<\/a>; in 2017, chapter 403<\/a>; in 2018, chapters 45<\/a> and 82<\/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":76842,"section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","order_by":null,"url":"\/54.1-4409.2\/"}],"permalink":{"id":244705,"object_type":"law","relational_id":72351,"identifier":"54.1-4413.2","token":"54.1\/VI\/44\/54.1-4413.2","url":"\/54.1-4413.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4413.2\/","token":"54.1\/VI\/44\/54.1-4413.2","dublin_core":{"Title":"Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4413.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A Virginia license<\/span> shall provide its holder with the privilege<\/span> to use the CPA<\/span> title in Virginia or provide attest services<\/span>, compilation services<\/span>, and financial statement preparation services<\/span> to persons and entities located in Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A license granted pursuant to the provisions of this chapter shall be renewed as prescribed by the Board<\/span>. Any license not renewed pursuant to the provisions prescribed by the Board<\/span> shall be considered to have expired and the person or firm<\/span> shall be considered to no longer hold a Virginia license<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A person whose Virginia license<\/span> expired may obtain a new Virginia license<\/span> under subsection C of § 54.1-4409.2<\/a> if he holds the license of another state<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The license of a person whose Virginia license<\/span> expired and who does not hold the license of another state<\/span> may be reinstated under this subsection. In addition, a person whose privilege<\/span> of using the CPA title in Virginia<\/span> was suspended may have the suspension lifted under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To be considered for reinstatement of a Virginia license<\/span> or lifting the suspension of the privilege<\/span> of using the CPA title in Virginia<\/span>, a person shall:\n\t\t\t\ta. Disclose to the Board<\/span> why he no longer holds a Virginia license<\/span> or why his privilege<\/span> of using the CPA title in Virginia<\/span> was suspended;\n\t\t\t\tb. Disclose to the Board<\/span> each state in which he has held a license. For each of the states<\/span> in which the person has held a license, the person shall disclose why he no longer holds a license 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>; and\n\t\t\t\tc. Describe his continuing professional education<\/span> since his Virginia license<\/span> expired or was suspended. 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. <\/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 reinstatement of the Virginia license<\/span> or lifting the suspension. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Board<\/span> shall communicate to the person its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the person believes the matters affecting the request have been satisfactorily resolved. The person may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The license of a firm<\/span> whose Virginia license<\/span> expired may be reinstated under this subsection. In addition, a firm<\/span> whose privilege<\/span> of providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia was suspended may have the suspension lifted under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To be considered for reinstatement of a Virginia license<\/span> or lifting the suspension of the privilege<\/span> of providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia:\n\t\t\t\ta. The firm<\/span> shall disclose to the Board<\/span> why it no longer holds a Virginia license<\/span> or why its privilege<\/span> of providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia was suspended.\n\t\t\t\tb. The firm<\/span> shall disclose to the Board<\/span> each state in which it holds or has held a license.\n\t\t\t\tc. For each of the states<\/span> in which the firm<\/span> holds a license, the firm<\/span> shall provide documentation from the board<\/span> of accountancy concerning whether it 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 it has been found guilty of any violations of these standards of conduct and practice.\n\t\t\t\td. For each of the states<\/span> in which the firm<\/span> has held a license, the firm<\/span> shall disclose why it no longer holds a license and provide documentation from the board<\/span> of accountancy concerning whether it 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>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> After evaluating the information provided by the firm<\/span>, the Board<\/span> may request additional information and may impose additional requirements for reinstatement of the Virginia license<\/span> or lifting the suspension. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Board<\/span> shall communicate to the firm<\/span> its decision and, if the request for reinstatement or lifting the suspension is denied, the reasons for the denial. The request may be resubmitted when the firm<\/span> believes the matters affecting the request have been satisfactorily resolved. The firm<\/span> may request a proceeding in accordance with the provisions of the Administrative Process Act (§ 2.2-4000<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The Board<\/span> shall consider granting the privilege<\/span> of using the CPA title in Virginia<\/span>, or the privilege<\/span> of providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> to persons or entities located in Virginia, to persons or firms<\/span> that have had the privilege<\/span> revoked only when the person or firm<\/span> demonstrates to the Board<\/span> that there are special facts<\/span> and circumstances that warrant reconsideration by the Board<\/span> of whether it should allow the person or firm<\/span> to have the privilege<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nISSUANCE, RENEWAL, AND REINSTATEMENT OF LICENSES AND LIFTING THE SUSPENSION OF\nPRIVILEGES (\u00a7 54.1-4413.2)\n\nA. A Virginia license shall provide its holder with the privilege to use the CPA\ntitle in Virginia or provide attest services, compilation services, and\nfinancial statement preparation services to persons and entities located in\nVirginia.\n\nB. A license granted pursuant to the provisions of this chapter shall be renewed\nas prescribed by the Board. Any license not renewed pursuant to the provisions\nprescribed by the Board shall be considered to have expired and the person or\nfirm shall be considered to no longer hold a Virginia license.\n\nC. A person whose Virginia license expired may obtain a new Virginia license\nunder subsection C of § 54.1-4409.2 if he holds the license of another\nstate.\n\nD. The license of a person whose Virginia license expired and who does not hold\nthe license of another state may be reinstated under this subsection. In\naddition, a person whose privilege of using the CPA title in Virginia was\nsuspended may have the suspension lifted under this subsection.\n\n 1. To be considered for reinstatement of a Virginia license or lifting the\n suspension of the privilege of using the CPA title in Virginia, a person\n shall:\n \t\t\t\ta. Disclose to the Board why he no longer holds a Virginia license or why\n his privilege of using the CPA title in Virginia was suspended;\n \t\t\t\tb. Disclose to the Board each state in which he has held a license. For\n each of the states in which the person has held a license, the person shall\n disclose why he no longer holds a license and provide documentation from the\n board of accountancy concerning whether he has been found guilty of any\n violations of the standards of conduct and practice established by statutes of\n the state or regulations promulgated by the board; and\n \t\t\t\tc. Describe his continuing professional education since his Virginia\n license expired or was suspended. The Board shall determine whether his\n continuing professional education complies with the continuing professional\n education requirement prescribed by the Board for that period.\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 reinstatement of the Virginia license or lifting the suspension.\n\n 3. The Board shall communicate to the person its decision and, if the request\n for reinstatement or lifting the suspension is denied, the reasons for the\n denial. The request may be resubmitted when the person believes the matters\n affecting the request have been satisfactorily resolved. The person may\n request a proceeding in accordance with the provisions of the Administrative\n Process Act (§ 2.2-4000 et seq.).\n\nE. The license of a firm whose Virginia license expired may be reinstated under\nthis subsection. In addition, a firm whose privilege of providing attest\nservices, compilation services, or financial statement preparation services to\npersons or entities located in Virginia was suspended may have the suspension\nlifted under this subsection.\n\n 1. To be considered for reinstatement of a Virginia license or lifting the\n suspension of the privilege of providing attest services, compilation\n services, or financial statement preparation services to persons or entities\n located in Virginia:\n \t\t\t\ta. The firm shall disclose to the Board why it no longer holds a Virginia\n license or why its privilege of providing attest services, compilation\n services, or financial statement preparation services to persons or entities\n located in Virginia was suspended.\n \t\t\t\tb. The firm shall disclose to the Board each state in which it holds or\n has held a license.\n \t\t\t\tc. For each of the states in which the firm holds a license, the firm\n shall provide documentation from the board of accountancy concerning whether\n it is in good standing with the board, whether there are any pending actions\n alleging violations of the standards of conduct and practice established by\n statutes of the state or regulations promulgated by the board, and whether it\n has been found guilty of any violations of these standards of conduct and\n practice.\n \t\t\t\td. For each of the states in which the firm has held a license, the firm\n shall disclose why it no longer holds a license and provide documentation from\n the board of accountancy concerning whether it has been found guilty of any\n violations of the standards of conduct and practice established by statutes of\n the state or regulations promulgated by the board.\n\n 2. After evaluating the information provided by the firm, the Board may\n request additional information and may impose additional requirements for\n reinstatement of the Virginia license or lifting the suspension.\n\n 3. The Board shall communicate to the firm its decision and, if the request\n for reinstatement or lifting the suspension is denied, the reasons for the\n denial. The request may be resubmitted when the firm believes the matters\n affecting the request have been satisfactorily resolved. The firm may request\n a proceeding in accordance with the provisions of the Administrative Process\n Act (§ 2.2-4000 et seq.).\n\nF. The Board shall consider granting the privilege of using the CPA title in\nVirginia, or the privilege of providing attest services, compilation services,\nor financial statement preparation services to persons or entities located in\nVirginia, to persons or firms that have had the privilege revoked only when the\nperson or firm demonstrates to the Board that there are special facts and\ncircumstances that warrant reconsideration by the Board of whether it should\nallow the person or firm to have the privilege.\n\nHISTORY: 2007, c. 804; 2015, c. 287; 2017, c. 403; 2018, cc. 45, 82.","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}}