{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4414.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4414.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4414.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4414.html"}],"law_id":63959,"edition_id":1,"section_id":63959,"structure_id":14599,"section_number":"54.1-4414","catch_line":"Prohibited acts","history":"2001, c. 832; 2004, c. 602; 2007, c. 804; 2025, cc. 523, 539.","full_text":"Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of \u00a7 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of \u00a7 54.1-4412.1 shall:\n\n1\n\nPractice public accounting;2\n\nClaim to hold a license to use the CPA title;3\n\nMake any other claim of licensure, registration, or approval related to the preparation of financial statements that is false or misleading;4\n\nUse the CPA title; or5\n\nRefer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of &#xA7; 54.1-4413.3, or refer to or use any of the terminology prescribed by those authorities for reporting on financial statements, in any form or manner of communication about services provided to persons or entities located in Virginia.","order_by":null,"text":{"0":{"id":232922,"text":"Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of \u00a7 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of \u00a7 54.1-4412.1 shall:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":232923,"text":"Practice public accounting;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":232924,"text":"Claim to hold a license to use the CPA title;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":232925,"text":"Make any other claim of licensure, registration, or approval related to the preparation of financial statements that is false or misleading;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":232926,"text":"Use the CPA title; or","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":232927,"text":"Refer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of &#xA7; 54.1-4413.3, or refer to or use any of the terminology prescribed by those authorities for reporting on financial statements, in any form or manner of communication about services provided to persons or entities located in Virginia.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4414\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0832\">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 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 2004, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0602\">602<\/a>; in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0804\">804<\/a>; in 2025, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?251+ful+CHAP0523\">523<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?251+ful+CHAP0539\">539<\/a>.<\/p>","references":[{"id":65495,"section_number":"54.1-4401","catch_line":"Applicability of chapter","order_by":null,"url":"\/54.1-4401\/"},{"id":57633,"section_number":"54.1-4413.4","catch_line":"Penalties","order_by":null,"url":"\/54.1-4413.4\/"},{"id":56105,"section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","order_by":null,"url":"\/54.1-4415\/"}],"refers_to":[{"id":84949,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","order_by":null,"url":"\/54.1-4411\/"},{"id":80082,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","order_by":null,"url":"\/54.1-4412.1\/"},{"id":81324,"section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","order_by":null,"url":"\/54.1-4413.3\/"}],"permalink":{"id":244721,"object_type":"law","relational_id":63959,"identifier":"54.1-4414","token":"54.1\/VI\/44\/54.1-4414","url":"\/54.1-4414\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414","dublin_core":{"Title":"Prohibited acts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4414","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Neither (i) a person who does not hold a <span class=\"dictionary\">Virginia license<\/span> or who does not meet the requirements to use the <span class=\"dictionary\">CPA<\/span> title in Virginia under the practice <span class=\"dictionary\">privilege<\/span> provisions of \u00a7&nbsp;<a class=\"law\" title=\"Practice privilege provisions for persons who hold the license of another state\" href=\"\/54.1-4411\/\">54.1-4411<\/a> nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of \u00a7&nbsp;<a class=\"law\" title=\"Licensing requirements for firms\" href=\"\/54.1-4412.1\/\">54.1-4412.1<\/a> shall:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> Practice public accounting; <a id=\"paragraph-232923\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4414\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> Claim to hold a license to use the <span class=\"dictionary\">CPA<\/span> title; <a id=\"paragraph-232924\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4414\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> Make any other claim of licensure, registration, or approval related to the preparation of <span class=\"dictionary\">financial statements<\/span> that is false or misleading; <a id=\"paragraph-232925\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4414\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"4\"><p><span class=\"prefix-number\">4.<\/span> Use the <span class=\"dictionary\">CPA<\/span> title; or <a id=\"paragraph-232926\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4414\/#4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"5\"><p><span class=\"prefix-number\">5.<\/span> Refer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of &#xA7; <a class=\"law\" title=\"Standards of conduct and practice\" href=\"\/54.1-4413.3\/\">54.1-4413.3<\/a>, or refer to or use any of the terminology prescribed by those authorities for reporting on <span class=\"dictionary\">financial statements<\/span>, in any form or manner of communication about services provided to persons or entities located in Virginia. <a id=\"paragraph-232927\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4414\/#5\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPROHIBITED ACTS (\u00a7 54.1-4414)\n\nNeither (i) a person who does not hold a Virginia license or who does not meet\nthe requirements to use the CPA title in Virginia under the practice privilege\nprovisions of \u00a7 54.1-4411 nor (ii) an entity that does not meet the criteria\nprescribed by subdivision D 1 of \u00a7 54.1-4412.1 shall:\n\n1. Practice public accounting;\n\n2. Claim to hold a license to use the CPA title;\n\n3. Make any other claim of licensure, registration, or approval related to the\npreparation of financial statements that is false or misleading;\n\n4. Use the CPA title; or\n\n5. Refer to any of the standard-setting authorities listed in the standards of\nconduct and practice in subdivisions 5 and 6 of &#xA7; 54.1-4413.3, or refer to\nor use any of the terminology prescribed by those authorities for reporting on\nfinancial statements, in any form or manner of communication about services\nprovided to persons or entities located in Virginia.\n\nHISTORY: 2001, c. 832; 2004, c. 602; 2007, c. 804; 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}}